Reporting the unprofessional conduct of a Tax Practitioner (Section 241)

What’s New?

14 May 2026 – New step-by-step video on How to Report Unprofessional Conduct

Watch our new video on what warrants unprofessional conduct, how to report it and what will happen next.
Anyone can report a Tax Practitioner to SARS, by completing the Reporting of Unprofessional Conduct (RUC001) form and emailing it to [email protected]. SARS has the right to intervene on behalf of the taxpayer.

Remember, it is in the interest of taxpayers to use registered Tax Practitioners. Check our online database whether a Tax Practitioner is registered or not.

Anyone can report a Tax Practitioner to SARS, and SARS has the right to intervene on behalf of the taxpayer.

You can report a Tax Practitioner when:

They are not registered as a practitioner, yet operates as a Tax Practitioner
Their conduct is unprofessional
Their conduct is unlawful
They do not act in the taxpayer’s interest, given that the taxpayer’s interest is reasonable and within the law.

After you have completed the form, the following steps will take place:

SARS will investigate the complaint. During this process, the complainant may be contacted for additional information and proof of the allegation against a Tax Practitioner.
SARS will issue a letter of intention to the taxpayer to disclose the tax information of the taxpayer that is relevant to the complaint – to the relevant controlling body (where applicable) – and a letter to the Tax Practitioner informing him/her that SARS intends to complain to his/her RCB.
The taxpayer and Tax Practitioner then have 21 business days to object.
If no objection is received or SARS is not convinced by the grounds of the objection, SARS will log a complaint against the practitioner with his/her controlling body.
The Controlling body will further investigate the matter in accordance with their processes, e.g. arrange a hearing.
The Controlling body will inform SARS of their decision on the matter, e.g. disciplinary action against the practitioner, deregister the practitioner, or no further action, etc.
If SARS is not satisfied with the outcome, the case can be escalated to the Ministry of Finance.

It is in the interest of taxpayers to use registered Tax Practitioners. Check our online database whether a Tax Practitioner is registered or not.