ALL FAQs

What would disqualify me from registering as a tax practitioner?
If you do not belong to or fall under the jurisdiction of a Recognised Controlling Body; and If you have been removed from a related profession for serious misconduct or if you are guilty of an offence described in s 240(3) of the TAAct.

What do I need to do if my controlling body is not recognised by SARS?
As it is a compulsory requirement for all tax practitioners to belong to a Recognised Controlling Body, you are required to register as a member with one of the listed Recognised Controlling Bodies

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:

What are the three SARS POA forms provided?
The three SARS POA forms provided are:- TPPOA - Special Power of Attorney to Tax Practitioner :-ASPOA - Authority on Special Power of Attorney by Tax Practitioner

How do I activate my registration as a tax practitioner?
Complete the details on the practitioner section of the RAV01 by providing SARS with the controlling body you belong to. Your Controlling Body must also send your information to SARS.

What should I do if my details on the SARS system are no longer relevant?
You need to first submit the revised information to SARS and have it verified if necessary by going into the SARS branch or updating the changed details on the RAV01 on eFiling.

What should I do if my ID number has changed?
SARS doesn’t allow changes to the ID number on eFiling. Go to your nearest SARS branch to change the ID number on SARS system.

How do I check my practitioner status with SARS?
It simple you can do this on the eFiling website or login to eFiling and follow:

Some Tax Practitioners have tried to “activate registered user” and receive a reply that the Tax practitioner couldn’t be linked. What are the causes and how do you rectify this situation?
Check the following: The PR number is correct The ID number matches what is captured on the SARS systems.

How do I link a newly registered client to my profile?
You can add a new client by registering the client in the Register New section under the Organisation on the tax practitioner eFiling profile.

What do I do if the system tells me that I am not the register practitioner for this client?
You must ensure that your details are recorded at SARS as the registered practitioner or representative of the client.

What should I do if I don’t have access to Income Tax but I’m responsible for submitting the VAT and Payroll Taxes (PAYE,SDL and/or UIF) of a client? Can I still submit the VAT and Payroll Taxes Declarations?
Yes, you will still be able to submit declarations for VAT and Payroll Taxes if you have these tax types activated on your eFiling profile for the specific client.

How can I link clients to other practitioners within the practice?
Login to eFiling. Select Organisations Rights Groups Manage Groups Manage Users. Add the user to the Group.

How can I draw a list of my clients for whom I have submitted returns/declarations?
To draw a list of all your clients for whom you have submitted returns/declarations, click: Organisation Rights Groups Manage Groups

How do I initiate a tax type transfer on eFiling?
To transfer a taxpayer (client), follow these steps: •Login to eFiling •Select: ◦Organisations ◦Organisation ◦Register New

Who should register as a tax practitioner?
A natural person who: •Provides advice to any other person with respect to the application of a tax Act; •or Completes or assists with the completion of a return by another person.

Does the TAAct exempt any person from registering as a tax practitioner?
There are persons who are exempted from the requirement to register as tax practitioners. These persons are referred to in s 240(2) of TAAct and broadly include:

What are the requirements in order to register as a tax practitioner?
To register as a tax practitioner, you must meet the following requirements: •You must belong to or fall under the jurisdiction of a Recognised Controlling Body as referred to in s 240A of TAAct.

What is the process to register as a tax practitioner?
Unless you fall under the jurisdiction of a statutory Recognised Controlling Bodies referred to in s 240A(1) of TAAct, you are required to register with one of the Recognised Controlling Bodies approved by the Commissioner under s 240A(2).

What if I do not want to belong to any of the Recognised Controlling Bodies?
You will not be allowed to be registered as a tax practitioner until you become a member or fall under the jurisdiction of a Recognised Controlling Body.

Can I belong to an international controlling body?
Yes, but only if it is Recognised Controlling Body under s 240A of TAAct.

If I complete returns for family and friends as a favour, do I need to register as a tax practitioner?
If the return is completed at no charge and you comply with the requirements of s 240(2)(a) of TAAct, you are not required to register as a tax practitioner.

Do I need to be a South African resident to qualify to register as a tax practitioner?
No, non-resident tax practitioners are however required to belong to a Recognised Controlling Body.

When must tax practitioners register with a Recognised Controlling Body?
All persons required to register as tax practitioners must be a member or fall under the jurisdiction of a Recognized Controlling Body and register as a tax practitioner.

Where can feedback regarding the registration of tax practitioners be obtained?
Any queries about the registration as a tax practitioner can be directed to SARS Contact Centre, 0800 00 7277.