What’s New?
- 22 January 2024 – To fully implement chapter 18 of the Tax Administration Act and ensure the professionalism of the tax advisory industry, the criteria for the recognition of controlling bodies and the registration of tax practitioners has been updated.
The amended criteria pertain to the following:
- Requirements of individuals when registering as a Tax Practitioner.
- Requirements of Tax Practitioner Membership relating to their RCBs.
- Requirements of Controlling Bodies to be approved as RCBs.
For more information, see the updated guide:
- 19 May 2022 – Following discussions with Recognised Controlling Bodies, SARS has updated the criteria for recognition status. These have been communicated to RCBs via formal communication. SARS is in the process of updating the Criteria Document. The previous guides have been removed from the website. For any enquiries in this regard please write to [email protected].
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.
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.
Step 1
Ensure that the minimum requirements listed on the TAAct are met.
Step 2
Download the RRC01 – Recognition as a Recognised Controlling Body Application.
Step 3
Complete the downloaded RRC01 form. See our steps on how to complete the RRC01 form.
Step 4
Email the completed RRC01 form together with the required documentation to [email protected].
Step 5
SARS will communicate with the entity via a letter of the success or rejection of the application.
Step 6
Upon receipt of the successful confirmation letter, the Recognised Controlling Body must submit a list of all their registered tax practitioner members either via individually or bulk submission to SARS.
Click here to see how to do data submissions and maintenance of controlling bodies via eFiling.
An entity may request a review where they believe SARS initial assessment is not correct.
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...
Read More