FAQ: 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.
FAQ: 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.
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.
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 practice as a tax practitioner without becoming a member of or falling under the jurisdiction a Recognised Controlling Body, you will be committing an offence […]
FAQ: 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). The list of Recognised Controlling Bodies under s 240A(2) can be found on the SARS website www.sars.gov.za. […]
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: You must belong to or fall under the jurisdiction of a Recognised Controlling Body as referred to in s 240A of TAAct. Have the minimum qualifications and experience prescribed by your Recognised Controlling Body. Have no criminal convictions for the offences described in […]
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 by another person. For more information refer to the Brochure for Tax Practitioners – Registration of Tax Practitioners published on the SARS website.
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
