What’s New?
- 11 October 2024 – Clarification on the criteria for the recognition of Controlling Bodies and the registration of tax practitioners
The Tax Administration Act stipulates that an individual must register with both a Recognised Controlling Body (RCB) and SARS as a Tax Practitioner if they wish to provide tax related services to taxpayers. An RCB is responsible for overseeing the registration and admission of Tax Practitioners. RCBs are also required to manage their tax practitioner members’ compliance to the registration requirements. To support RCBs and tax practitioners in fulfilling these responsibilities, SARS has reworked the ‘Criteria for the registration of Tax Practitioners and the recognition of controlling bodies’ as previously published and agreed to.
See the following guides for more information:
Why should controlling bodies for Tax Practitioners be recognised?
- listed in section 240A of the Tax Administration Act or
- or be recognised by SARS.
SARS is expected to “Recognise” Controlling Bodies for tax practitioners that provide advice with respect to the application of a tax Act or complete returns if the body remains relevant and effective on their requirements stipulated on the TAAct.
What are the criteria for SARS recognising controlling bodies?
For an entity to apply to the Commissioner to become a Recognised Controlling Body they must meet the following criteria:
The entity must ensure with regards to such persons that the following are maintained:
- Minimum qualifications and experience requirements;
- Continuing professional education requirements;
- Codes of ethics and conduct;
- Tax compliance; and
- Disciplinary process and procedures.
The entity must have a minimum of 1 000 members upon recognition or have a reasonable expectation of reaching 1000 members by end of the first year of recognition.
When an entity is recognised as a Recognised Controlling Body, it must submit a report of its members and compliance within the prescribed time period and in the prescribed form and manner. For more information on this refer to the guide.
List of currently recognised controlling bodies
- Chartered Institute of Management Accountants (CIMA)
- Chartered Governance Institute of Southern Africa (CGISA)
- Financial Planning Institute (FPI)
- Institute of Accounting and Commerce (IAC)
- SA Institute of Chartered Accountants (SAICA)
- SA Institute of Professional Accountants (SAIPA)
- SA Institute of Taxation (SAIT)
- The Association of Chartered Certified Accountants (ACCA)
- Chartered Institute for Business Accountants (CIBA)
The following controlling bodies were automatically recognised in terms of the Act:
How does the Controlling Body become recognised?
The entity must apply manually to the Commissioner to become a Recognised Controlling Body.
Below are 6 steps to guide an entity in their application process.
Ensure that the minimum requirements listed on the TAAct are met.
Complete the downloaded RRC01 form. See our steps on how to complete the RRC01 form.
Email the completed RRC01 form together with the required documentation to [email protected].
SARS will communicate with the entity via a letter of the success or rejection of the application.
In the event of a successful application, SARS will issue a letter of the successful application and update its systems to include the Recognised Controlling Body (RCB). The RCB must then submit a list of its registered tax practitioner members to SARS.
For information on how an RCB can add registered tax practitioner member details via eFiling, refer to the Guide.
Note that the RCB may request SARS to confirm whether they have been added to the RCB list using the following mailbox: [email protected]
The Controlling Body may request a review where they believe SARS’s initial assessment is not correct.
Related Documents
GEN-GEN-08-G01 – Reporting Unprofessional Conduct – External Guide
GEN-GEN-58-G01 – How RCBs can manage tax practitioner members on eFiling – External Guide
GEN-GEN-59-G01 – Criteria for the Registration of Tax Practitioners – External Guide
GEN-GEN-60-G01 – Criteria for the Recognition of Controlling Bodies – External Guide
Frequently Asked Questions
FAQ: What is a Recognised Controlling Body?
A Recognised Controlling Body is: A statutory controlling body referred...
Read MoreFAQ: Why do I need to be registered with a Recognised Controlling Body?
It is a statutory requirement to belong to a Recognised...
Read MoreFAQ: How can a controlling body request the RRC 01 form?
The RRC01 – Recognition as a Recognised Controlling Body Application...
Read MoreFAQ: How do I know if my controlling body is recognised by SARS?
The statutory bodies that are Recognised Controlling Bodies are listed...
Read MoreFAQ: How does the Controlling Body become recognised?
Controlling bodies wishing to apply for recognition can see how...
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