Extremely Important Information Regarding the Regulation of Tax Practitioners
11 June 2013
Posted by: Author: Chris van Dyk
Author: Chris van Dyk
below you will find extremely important information regarding the regulation of
of registered tax practitioners' details with SARS
requires that all individuals previously registered as tax practitioners update
their personal details on eFiling before 1 July 2013 (click
here for further information). In addition, it is compulsory for SARS
‘registered tax practitioners’ to record their professional membership to a
'recognised controlling body' during this update. However, SAIT members
(existing and new applicants) are alerted to the fact that a SAIT membership
number does not guarantee compliance with the SARS registration requirements,
as the Institute has various membership categories.
of SAIT and membership levels
is a ‘recognised controlling body’ under the Tax Administration Act, 2011
It is important to note that the
following membership categories are accredited for the purposes of and mandate
to practice as a 'registered tax practitioner' under the scope and jurisdiction
Tax Practitioner (SA)
Tax Practitioner (SA)
scope of regulation and SARS registration requirements
note that all staff in your firm, from managerial to partner level, are
required to register as tax practitioners under the TAA. This new requirement
has been confirmed with SARS Legal & Policy and is effective 1 July 2013.
impact of this is that clients will remain registered under the eFiling profile
of the firm. However, a staff member who file a tax return without the explicit
direct supervision of the partner, will record his/her tax practitioner number
on the applicable tax return. The exemption from registration as a registered
ax practitioner is not applicable to a firm providing services in tax.
that the question of what constitutes direct supervision is a matter of
professional judgment and subject to the firm's review and risk policy. For
further information in this regard, kindly submit your specific details and
questions further for guidance on this requirement to firstname.lastname@example.org.
deadline: 30 June 2013
Institute, as a ‘recognised controlling body’, has a duty to enforce the
statutory obligations imposed on it under the TAA.
order to update your details with SARS or register as a tax practitioner with
SARS, SAIT members (existing and new applicants) who practice as a ‘registered
tax practitioner’ under the jurisdiction of SAIT, are required to follow the
following compulsory internal process before 30 June 2013.
to update this important professional information and providing supporting
evidence, will result in SAIT not confirming your SAIT tax practitioner
membership with SARS on 1 July 2013, and you may therefore be de-registered by
SARS as a 'registered tax practitioner' under the TAA on 1 July 2013.
is in your interest to regularly update your personal details with SAIT as per
the steps set out below. In addition, SAIT 'registered tax practitioner'
members must perform these update steps annually on or before 30 June.
completed by all existing and new members before 30 June 2013)
members must sign-on to their online membership profiles here.
Access your profile under "My SAIT Profile”. Click on "Manage
Profile”, and then under Information & Settings click on "Edit Bio”.
members must update all personal, contact, professional, employment and other
details under the "Edit Bio” tab, including the confirmation questions
such as whether members are tax compliant or have criminal records.
SAIT 'registered tax practitioner' members who have failed to upload proof of
tax compliance (in their personal capacity, and not their firm), are required
to upload their individual tax clearance certificate before 30 June 2013. Click
here to upload your tax clearance certificate.
note that the Institute will consider mitigating and extenuating circumstances
for not obtaining a tax clearance certificate by allowing a grace period for
obtaining a valid tax clearance.
members are required to update their CPD activities (hours) for the preceding
three years here. If no, or less than 60 hours of verifiable CPD activities
have been obtained in the preceding three years, then members who wish to
practice as a ‘registered tax practitioner’ under the SAIT jurisdiction after 1
July 2013, must complete the online CPD competency assessment here.
all the above steps have been completed, you can rest assured that SAIT will
attend to the relevant confirmation of your membership in good standing with
SARS, unless we contact you in writing.
trust that this verification process will ensure smooth transition to the new
regulatory regime commencing on 1 July 2013.
note that the SAIT management team will do a national information and roadshow
session during July/August to empower SAIT registered tax practitioner members
in complying with the new requirements under the Tax Administration Act, 2011
(as amended). Further information to follow.