FAQ: 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.
FAQ: Can I belong to an international controlling body?
Yes, but only if it is Recognised Controlling Body under s 240A of TAAct. (Click here to view the list of Approved RCBs).
FAQ: 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. If you continue to practise as a Tax Practitioner without becoming a member of or falling under the jurisdiction of a Recognised Controlling Body, you will be committing an […]
FAQ: What is the process to register as a tax practitioner?
You are required to register with one of the Recognised Controlling Bodies approved by the Commissioner under s 240A(2) or fall under the jurisdiction of a statutory Recognised Controlling Body (RCB) referred to in s 240A(1). The list of Recognised Controlling Bodies under s 240A(2) is available on the SARS website, (Click here to view […]
FAQ: What are the requirements in order to register as a tax practitioner?
To register as a Tax Practitioner, you must meet the following requirements: Belong to or fall under the jurisdiction of a Recognised Controlling Body as referred to in s 240A of TAAct. Successful passed the assessment of the SARS Tax Practitioners Readiness Programme Have the minimum qualifications and experience prescribed by your Recognised Controlling Body. […]
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 […]
FAQ: 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 for another person for compensation. For more information on the registration criteria for Tax Practitioners, click here.
FAQ: How can a controlling body request the RRC 01 form?
The RRC01 – Recognition as a Recognised Controlling Body Application – External Form can be requested via the following channels: The SARS website www.sars.gov.za Tax practitioner unit walk in
FAQ: 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; or Completes or assist in the completion of returns. You must meet the requirements of […]
FAQ: 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; A Law Society established in terms of Chapter 3 of the Attorneys Act; The General Council of the Bar of South […]
