FAQ: When must tax practitioners register with a Recognised Controlling Body?

According to section 240(1) of TAAct, every natural person who- (a) provides advice to another person with respect to the application of a tax Act; or (b) completes or assists in completing a return by another person must, register with or fall under the jurisdiction of a ‘recognised controlling body’ by the later of 1 […]

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.