How to complete the Recognition Controlling Body Registration Form (RRC 01)

The Recognition Controlling Body Registration form (RRC01) is the form which must be submitted to SARS by an entity when applying to the Commissioner to be a Recognised Controlling Body.

Completing the Controlling Body’s details

Screenshot of the Controlling Body Details section of the form

Registered Name – Complete the registered name of the Controlling Body.
Trading Name – Complete the Controlling Body’s trading name.
Company/CC/Trust Reg. No. – Complete the Company or CC or Trust registration number of the Controlling Body.
Registration Date (CCYY-MM-DD) – Complete the registration date of the Controlling Body (Year- Month-Date).
Business Commencement Date (CCYY-MM-DD) – Complete the business commencement date of the Controlling Body.
Financial Year End (MM) – Complete the most recent financial year end.
Income Tax Ref. No. – Complete the Income Tax reference number of the Controlling Body.
PAYE Ref. No. – Complete the Pay as You Earn reference number of the Controlling Body.
VAT Reg. No. – Complete the Value Added Tax registration number of the Controlling Body.

Completing the Contact Details

Screenshot of the Contact Details section of the form

Bus Tel No. (Business Telephone Number) – Complete the business telephone number of the Controlling Body.
Cell No. (Cellular Number) – Complete Cellular number of the Controlling Body.
Email – Complete the email address of the Controlling Body.
Web Address – Complete the web address of the Controlling Body.

Completing the Physical Address Details

Screenshot of the Physical Adress Details section of the form

Unit No. (Unit Number) – Complete the unit number of the Controlling Body.
Complex (If applicable) – where applicable, complete the complex number of the Controlling Body.
Street No (Street Number) – Complete the street number where the Controlling Body is situated.
Street/Farm Name – Complete the name of the street or the farm where the Controlling Body is situated.
Suburb/District – Complete the name of the suburb or district where the Controlling Body is situated.
City/Town – Complete the name of the city or town where the Controlling Body is situated.
Country Code – Complete the country code of where the Controlling Body is situated.
Postal Code – Complete the postal code of the suburb where the Controlling Body is situated.

Completing the Postal Address Details

Screenshot of the Postal Address Details section of the form

Where a controlling body’s postal address is the same as the physical address, check the box, Mark here with “X” if same as above or complete your Postal Address – Complete if your postal address is your physical address.

Is your Postal Address a street address, mark one of the following options:

- Yes – select if the postal address of the Controlling Body is the same as its physical address.
- No – select if the postal address of the Controlling Body is not the same as its physical address.

Postal Agency or Other Sub-unit (if applicable) (e.g. Postnet Suite ID) – Complete the Postal Agency or where applicable Other Sub – unit of the Controlling Body.
Mark one of the following options with an “X” – Select the appropriate postal name of the Controlling Body.

- PO Box
- Private Bag
- Other PO special service (specify)
- Number

Post Office – Complete the name of the postal office where the postal address was created for the Controlling Body.
Country Code – Complete the county code of the Controlling Body.
Postal Code – Complete the postal code of the Controlling Body.

Completing the Controlling Body Criteria Details

Screenshot of the Recognition of Controlling Body Criteria section of the form

Does the Controlling Body meet each of the following criteria, as specified in the criteria for the recognition of controlling bodies? Mark one of the following options:

Minimum qualification and experience
- Yes – Select if the Controlling Body does meet the minimum qualification.
- No – Select if the Controlling Body does not meet the minimum qualification.
Continuing professional education
- Yes – Select if the Controlling Body is continuing professional education.
- No – Select if the Controlling Body is not continuing professional education.
Codes of ethics and conduct
- Yes – Select if the Controlling Body does meet the code and ethics.
- No – Select if the Controlling Body does not meet the codes and ethics.
Disciplinary codes and procedures
- Yes – Select if the Controlling Body does meet the disciplinary codes and procedures.
- No – Select if the Controlling Body does not meet the disciplinary code and procedures.

Screenshot of If the answer to any of the above is

If the answers to any of the above are “NO”, please provide an explanation

Is the Controlling Body registered in terms of section 30B of the Income Tax Act?

Yes – Select if the Controlling Body is registered in terms of section 30B of the income Tax Act.
No – Select if the Controlling Body is not registered in terms of section 30B of the Income Tax Act.

If the answer is “NO”, please provide an explanation.

How many paid up members do you have (excluding students and trainees)? – Provide the number of members registered with the Controlling Body.

Screenshot of If members of the controlling body are less than one thousand, please provide details on how the controlling body intends to acquire a thousand members in 12 months. Has the controlling body received a qualified audit in the last three financial years? Y or N.

If the membership of the Controlling Body is less than one thousand, please provide details on how the Controlling Body intends to acquire a thousand members in 12 months

Has the Controlling Body received a qualified audit in the last three financials years? Select one of the following:

Yes – If the Controlling Body received a qualifying audit in the last three financial years.
No – If the Controlling Body did not receive a qualifying audit in the last three financial years.

If the answer is “YES”, please provide an explanation.

Are the tax affairs of the Controlling Body in good standing with SARS?

Yes – Select if the tax affairs of the controlling Body is good standing with SARS
No – Select if the tax affairs of the controlling Body is not in good standing with SARS

If the answer is “NO”, please provide an explanation.

Screenshot of Is there any additional information that you believe may be relevant when considering this application? Y or N. If the answer is

Is there any additional information that you believe may be relevant when considering this application? Select one of the following:

Yes – If there is additional information that should be considered with this application.
No – If there is no additional information that should be considered with this application

If the answer is “YES” please provide an explanation.

Supporting Documents Required

The following supporting documentation must be included when submitting the form to SARS

Copy of Controlling Body’s most recent audit report
Copy of Controlling Body’s code of ethics and conduct
Copy of Controlling Body’s disciplinary process
Copy of certificate of registration/incorporation

Declaration

The Controlling Body must declare that the information supplied in the application is true and correct and that all required documents will be attached when submitting the form to SARS.

Once you have completed this application and are satisfied that all of the information provided in the application is accurate and complete, the application form must be signed and dated.

Capacity

The confirmation letter:

The letter confirming your entity was successful in the application as a Recognised Controlling Body will include a Controlling Body Reference Number.
This reference number uniquely identifies the Recognised Controlling Body.
All future communication directed to SARS relating to Controlling Bodies, must quote this reference number.

Need help?

Any queries as a Recognised Controlling Body can be directed to the SARS Tax Practitioners Segment at [email protected].