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.

The controlling body must be approved by the Commissioner for SARS under s 240A of TAAct as a ‘Recognised Controlling Body’ such as the Institute of Accounting and Commerce (IAC), South African Institute of Chartered Secretaries and Administration (ICSA), South African Institute of Charted Accountants (SAICA), South African Institute of Tax Practitioners (SAIT) or South African Institute of Professional Accountants (SAIPA), or the tax practitioner must fall under the jurisdiction of a statutory body which is ‘Recognised Controlling Body’ such as the Independent Regulatory Board for Auditors (IRBA), a Law Society or the General Council of the Bar, a Bar Council and a Society of Advocates.

Last Updated: 20/05/2013 9:53 AM     print this page
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