9 December 2025 – The Tax Administration Act No. 28 of 2011 (TAA) provides for reporting unprofessional conduct of tax practitioners, professionals who provide tax assistance; and unregistered individuals practising as tax practitioners where such persons act in a manner that is in contravention with the provisions of the TAA and/or Code of Conduct of their respective controlling body.
The external guide that provides guidance regarding reporting of unprofessional conduct by tax practitioners to SARS has been updated.
GEN-GEN-08-G01 – Reporting Unprofessional Conduct – External Guide
