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Investigation and Disciplinary Function
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"The Institute is charged with a regulatory function of its members in terms of the provisions of the Tax Administration Act and its members also subscribe to a Code of Professional Conduct with regard to their conduct as tax professionals and/or tax practitioners.  The disciplinary process of the Institute is based on a three-tiered structure compromising of an ‘Investigation and Prosecution Committee’, a ‘Taxation Disciplinary Board’ and a ‘Taxation Disciplinary Board Appeals Tribunal’.” 

Investigation and Prosecution Committee:

The Investigation and Prosecution Committee (IPC) of the Institute consists of two full time secretariat staff members plus one independent attorney who shall act as chairperson of the Committee.

Taxation Disciplinary Board:

The Taxation Disciplinary Board (TDB) consists of a retired judge of the High Court or Senior Counsel or two High Court admitted attorneys or advocates with at least fifteen years experience in practice and is chaired by Judge Piet Ebersohn of the High Court, Gauteng Division, Pretoria.

How to lodge a complaint:

Should you wish to lodge a complaint against a member of the Institute, the following documents need to be submitted to the Institute:

  1. The Referral of Complaint and Undertaking by Complainant (IPC01A).
  2. The signed checklist (IPC01B).
  3. The affidavit setting out the merits of the complaint, duly deposed to.
The complaint may be scanned and submitted to the Institute as a 200dpi, black and white PDF document to:  If your complaint is too large for email, you are welcome to split the document into three or four parts by separate email provided that the parts are clearly identified, e.g. affidavit - part 1, pages 1 – 50;  affidavit – part 2, pages 51 – 100, etc.  Please do not send us your affidavit with each annexure as a separate annexure.

The complaint can also be delivered to the Pretoria office of the Institute.

For more information regarding the disciplinary process of the Institute, please refer to the guide:   Introduction to the Disciplinary Process of the SAIT.




Introduction to the disciplinary process of the SAIT

By-Law VII – Discipline of Members

Code of conduct in relation to Taxation



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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