ALL FAQs

In terms of which Act is the new registration of tax practitioners a requirement?
TAAct requires the registration of tax practitioners with SARS. The TAAct was amended in 2012, with effect from 21 December 2012, to include the requirement under s 240(1) that a tax practitioner must also register with a controlling body.

What is a Recognised Controlling Body?
A Recognised Controlling Body is :- A statutory controlling body referred to in s 240A(1) of TAAct namely :- The Independent Regulatory Board for Auditors established in terms of section 3 of the Auditing Professions Act;

Why do I need to be registered with a Recognised Controlling Body?
It is a statutory requirement to belong to a Recognised Controlling Body and register with SARS as a tax practitioner if you are a person who: Provides advice to another person with respect to the application of a tax Act;

How can a controlling body request the RRC 01 form?
The Recognition as a Controlling Body Registration (RRC 01) form can be requested via the following channels :- The SARS website www.sars.gov.za

How can the Recognition as a Controlling Body Registration (RRC01) form be submitted?
The original signed RRC01 together with the required supporting documents must be posted or delivered to the SARS Tax Oractitioner Unit at the following address:

How do Registered Controlling Bodies (RCB’s) submit new information to SARS regarding their members (tax practitioners) that are only coming forward now to verify their information?
RCB’s have two options that they can use to submit new information to SARS regarding new members or members that are only coming forward to verify their details:

Do Registered Controlling Bodies (RCB’s) add the additional cases to the original file submitted or do they only submit the additional cases?
RCBs are requested to add the additional cases to their already existing files that they submit via the HTTPS channel; or submit a new file with only the additional members SARS will pick up the changes and process them.

How do we record this number on our Registered Controlling Bodies (RCB) system – “TPRN PR-0005011” or just the “PR-number”?
Just the PR-number should be recorded, for example - PR-0005011, except for Interactive Voice Response (IVR) authentication where they do not use the prefix PR-.

Has the prefix changed or does it remain PR-?
The prefix still remains PR-0005011.

Will the change in reference number affect all our registered tax practitioners in future?
Some Tax Practitioners numbers have changed. If a tax practitioner was assigned a new reference number, they will be able to use the original or the new number until further notice.

How did the TAAct amendment in 2012 change the current process?
The TAAct amendment requires SARS to:- Recognise controlling bodies as Recognised Controlling Bodies referred to in s 240A of TAAct.

How do I know if my controlling body is recognised by SARS?
The statutory bodies that are Recognised Controlling Bodies are listed in s 240A(1) of TAAct.SARS has published a list of Recognised Controlling Bodies

Which registration form must be completed by professional bodies that want to be recognised?
The Recognition as a Controlling Body Registration (RRC 01) form must be completed by professional bodies.

What relevant material (supporting documents) must be submitted when registering as a tax practitioner or controlling body at SARS?
No relevant material must be attached when submitting the registration forms.

How does the Controlling Body become recognised?
Controlling bodies wishing to apply for recognition need to read our document Guide for registration as a controlling body and complete the RRC01 application form

Last Updated: 12/02/2016 12:19 PM     print this page
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