|Registration with SARS|
Every practitioner who provides tax advice with respect to the application of a tax Act or completes or assists in completing a return for the payment of a fee must (by 1 July 2013) be registered with SARS and a recognised controlling body (which SAIT is) as a tax practitioner.
In this regard, please note:
1. Firms or legal entites cannot register as tax practitioners;
2. All individuals involved in providing tax-related advice need to register individually;
3. Registration is not limited to a "partner level” if a partner
does not DIRECTLY supervise his/her employee’s work him/herself (SARS’s
interpretation of s240(2)(d)(ii));
5. Partners or members of CC’s cannot use each other’s practitioner numbers – all must be registered individually.
What is the SARS registration process?
The answer to this question depends on whether you are:
(a) Not registered as a tax practitioner yet; or
(b) Already registered as a tax practitioner (ie. you have a PR number).
If you are not yet registered as a tax practitioner then you must:
Step 1: Log onto the eFiling website at www.sarsefiling.co.za ·
Step 2: Register as an eFiler. ·
Step 3: Register as a tax practitioner online on eFiling.
Important: You do not need to submit any returns on eFiling even if you have registered as an eFiler, and you can therefore register as an eFiler simply for purposes of registering as a practitioner.
If you are already registered as a tax practitioner, you still need to do the following:·
Step 1: Verify and update your registration details on SARS eFiling by 1 July 2013.
Step 2: Update additional information such as the name of your "recognised controlling body". Thus you do not need to re-register with SARS but merely update your information.
Click here for more information (SARS Guide for registration as a Tax Practitioner).
How do I become accredited and registered with SAIT?
SAIT is a recognised controlling body under the Tax Administration Act, 2011 (as amended).
Click here for more information on the process to become a member.
Important common issues and questions
Practitioners, particularly those at larger firms, are advised to ensure that all liable staff members have in fact registered individually. Firms or legal entities cannot register as practitioners – all individuals involved in providing tax-related advice need to register individually. The only persons at your firm who can legitimately use your practitioner reference number are individuals who work under your direct supervision, like professional assistants and article clerks, or administrative support staff who make enquiries on your behalf. SARS confirmed that the practical implication is that all tax staff from managerial level and above to partner/director level are required to register.
The practitioner number itself can however only be assigned to one particular individual. Partners or members in CC’s cannot use each other’s practitioner numbers, and must all be registered individually.