Register as a Tax Practitioner

Who should register as a Tax Practitioner?

A natural person must register as a Tax Practitioner if the person:

• Provides advice to another person on the application of a tax Act; or
• Completes or assists in completing a return for another person.

What are the requirements to register as a Tax Practitioner?

To register as a Tax Practitioner, a person must meet all of the following requirements:

• Belong to, or fall under the jurisdiction of, a Recognised Controlling Body as referred to in section 240A of the Tax Administration Act.
• Meet the minimum qualifications and experience requirements set by the relevant Recognised Controlling Body.
• Have no criminal convictions for the offences described in section 240(3) of the Tax Administration Act.

Individuals exempt from registering as Tax Practitioners

The following individuals are exempt from registering as Tax Practitioners in terms of section 240(2) of the Tax Administration Act:

• An individual who provides tax advice or completes or assists in completing a return for no consideration, to:
  • Another person.
  • Their employer; or
  • A connected person in relation to that employer or person.
• An individual who provides tax‑related advice in anticipation of or during litigation where the Commissioner is a party or the Commissioner is the complainant.
• An individual who provides tax‑related advice as an incidental or subordinate part of providing goods or other services to another person.
• An individual who provides tax advice or completes or assists in completing a return:
  • To or in respect of their employer, where the individual is employed on a full‑time basis, including connected persons in relation to that employer; or
  • Under the direct supervision of a person who is registered as a Tax Practitioner.

Can a Tax Practitioner be disqualified or dismissed?

A person may not register, or remain registered, as a Tax Practitioner if any of the following occurred during the preceding five years:

• Removal from a recognised professional body
  The person was removed from a legal, accounting, tax, or other related profession by a professional body or a Recognised Controlling Body for serious misconduct.
• Conviction of offences involving dishonesty
  The person was convicted of fraud, theft, corruption, forgery, or another offence involving dishonesty, where the sentence:
  • Exceeded two years’ imprisonment without the option of a fine; or
  • Exceeded the prescribed fine threshold.
• Conviction of a serious tax offence
  The person was convicted of a serious tax offence, including tax evasion or deliberate tax fraud.

If prosecution for a serious tax offence is ongoing, SARS may refuse or suspend registration until the matter is finalised.

A person who has been removed or deregistered may apply to register again only after five years have elapsed, and only if all current registration requirements are met.

Tax Practitioner registration process

Three parties are involved in the Tax Practitioner registration process: the Recognised Controlling Body (RCB), the Tax Practitioner member, and SARS. Each party has a defined role. 

A person who wants to register as a Tax Practitioner must first register with an approved Recognised Controlling Body (RCB) and meet the RCB’s requirements. Once the RCB confirms that the person meets the required standards and registration criteria, the RCB initiates the registration process with SARS.

The person must then log in to SARS eFiling, update their details on the RAV01 form, and select the relevant RCB to complete the registration.

For information on registration requirements, refer to Criteria for registration as a Tax Practitioner.

For step‑by‑step guidance, refer to Tax Practitioner Registration Process.

Tax Practitioners have a dedicated Call Centre for specific taxpayer related queries. Dial 0800 00 7277 to use this service.