What's New? 

  • 11 March 2020 – Update on ITR14 return issues:

    SARS is aware of the technical issue pertaining the loss source codes 3109, 3111 and 3199.  We are working on resolving the issue. In the meanwhile, should taxpayers wish to file their returns, they can do so by using any of the other loss source codes from 3103 to 3127 opting a source code relevant to their business.  

Why controlling bodies for Tax Practitioners be recognised?

The Tax Administration Act (2011) has been amended requiring tax practitioners to register with a recognised controlling body, and with SARS. This change is intended to give a framework that will make sure that tax practitioners are properly qualified and that a mechanism is available, both to taxpayers and SARS, to address misconduct. In order to qualify as a recognised controlling body an organisation must either be:
  • listed in section 240A of the Tax Administration Act or
  • or be recognised by SARS.

SARS is expected to “Recognise” Controlling Bodies for tax practitioners that provide advice with respect to the application of a tax Act or complete returns if the body remains relevant and effective on their requirements stipulated on the TAAct.

What are the criteria for SARS recognising controlling bodies?

For an entity to apply to the Commissioner to become a Recognised Controlling Body they must meet the following criteria:

The entity must ensure with regards to such persons that the following are maintained:
• Minimum qualifications and experience requirements;
• Continuing professional education requirements;
• Codes of ethics and conduct;
• Tax compliance; and
• Disciplinary process and procedures.

The entity must have a minimum of 1 000 members upon recognition or have a reasonable expectation of reaching 1000 members by end of the first year of recognition.

When an entity is recognised as a Recognised Controlling Body, it must submit a report of its members and compliance within the prescribed time period and in the prescribed form and manner.


List of currently recognised controlling bodies

The following controlling bodies were automatically recognised in terms of the Act:

How does the Controlling Body become recognised?

The entity must apply manually to the Commissioner to become a Recognised Controlling Body. 

Below are 6 steps to guide an entity in their application process.

Step 1:
Ensure that the minimum requirements listed on the TAAct are met.
Step 4:
Mail or send the completed RRC01 form together with the required documentation to:

Practitioners Unit
Pavilion building
     217 Bronkhorst Street
     Nieuw Muckleneuk
     Business hours: Weekdays 8:00 - 16:00 and Wednesdays 9:00 - 16:00

Step 5:
SARS will communicate with the entity via a letter of the success or rejection of the application.

Step 6:
Upon receipt of the successful confirmation letter, the Recognised Controlling Body must submit a list of all their registered tax practitioner members either via individually or bulk submission to SARS. Click here to see how to do data submissions and maintenance of controlling bodies via eFiling.

An entity may request a review where they believe SARS initial assessment is not correct.

Last Updated: 20/10/2020 12:02 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile

 Top FAQs

What is a Recognised Controlling Body?
A Recognised Controlling Body is: A statutory controlling body referred to in s 240A(1) of TAAct namely:

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:

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

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: