Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

FAQ: 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:

  • A person who provides the advice or completes a return solely for no consideration;
  • A person who provides the advice solely in anticipation of or in the course of any litigation to which the Commissioner is a party or Complainant;
  • A person who provides the advice solely as an incidental or subordinate part of providing goods or other services to another person;
  • A person who provides the advice or completes or assists in completing a return solely to or in respect of the person’s full-time employer; or
  • A person who provides the advice or completes or assists in completing a return solely under the direct supervision of a person who is a registered tax practitioner.

Last Updated:

Share this page on:
Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print