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SA Tax Standards Best Practice
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The Institute developed and issued tax standards for the South African tax environment based on international best practice. The SA Tax Standards issued ensure members' compliance with the diligence requirement imposed on registered tax practitioners as envisaged in the Tax Administration Act, 2011 (as amended).


SA Tax Standards

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The Institute developed tax standards for the South African tax environment based on the International Tax Directors' Forum members guidelines.

Exposure drafts:

Item Name Posted By Date Posted
Preface to SA Tax Standards PDF (345.28 KB) Administration 2015/02/11
Knowledge of the Client PDF (686.47 KB) Administration 2015/02/11
Filing Tax Returns PDF (1.07 MB) Administration 2015/02/11
Procedural Aspects of Preparing Tax Returns PDF (902.19 KB) Administration 2015/02/11
Use of Estimates PDF (467.87 KB) Administration 2015/02/11
Departure from a position previously determined PDF (589.17 KB) Administration 2015/02/11
Knowledge of error: Tax return preparation PDF (689.86 KB) Administration 2015/02/11
Knowledge of error: Administrative proceedings PDF (753.47 KB) Administration 2015/02/11
Form and content of advice to taxpayers PDF (845.45 KB) Administration 2015/02/11

WHY REGISTER WITH SAIT?

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.

MINIMUM REQUIREMENTS TO REGISTER

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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