practitioners are an essential part of tax administration in South
Africa. SARS recognises this important role and has embarked on a
process to elevate and professionalise the sector. In addition, SARS
wants to acknowledge the role of professional bodies and statutory
regulators that operate within the tax environment.
240A of the Tax Administration Act (2011) changes the current SARS
registration process for tax practitioners. This new process will be
implemented in July 2013 and calls for an increased role for
professional bodies and statutory regulators in the sector. SARS is
expected to "recognise controlling bodies” if they maintain relevant and
• Minimum qualifications and education • A code of conduct • A disciplinary code and procedures • Continuous professional development.
is in the process of engaging with various bodies in the sector, to
establish whether they meet the above criteria, and will publish a list
of "recognised controlling bodies” shortly. Individual tax practitioners
are required to be members of such bodies in addition to their
registration with SARS. We will be communicating regularly with the
"recognised controlling bodies” and individual practitioners around the
new process for registration of individual practitioners.
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.