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Reminder: Tax Practitioners To Verify Their Details Or Register With SARS

09 October 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

We are appealing to all practitioners who have not yet verified their tax practitioner details on eFiling or who have not yet registered with SARS as a tax practitioner, to do so as a matter of urgency. In terms of Section 240 of the amended Tax Administration Act No.28 of 2011, you are required to be registered with SARS as a tax practitioner if you provide tax advice or services for a fee. If you do not register and continue practicing for a fee, you will be committing a criminal offence and will be restricted from specific services available to registered tax practitioners.

The Tax Administration Act No. 28 of 2011 (TAACT) that came into effect from 21 December 2012, requires SARS to:

  • Recognise controlling bodies as Recognised Controlling Bodies referred to in s 240A of TAAct.
  • Register individual tax practitioners, only if they register with or fall under the jurisdiction of a Recognised Controlling Body.
  • Report identified non-compliant behaviour by tax practitioners to the relevant controlling bodies for investigation; and;
  • Deregister a Recognised Controlling Body if it no longer meets the TAAct requirements.

As a result of the above, SARS brought in a new process from 20 May 2013 to register tax practitioners.

Who should register as a tax practitioner?

A natural person who:

What are the requirements in order to register as a tax practitioner?

To register as a tax practitioner, you must meet the following requirements:

  • You must belong to or fall under the jurisdiction of a Recognised Controlling Body as referred to in s 240A of TAAct.
  • Have the minimum qualifications and experience set by your Recognised Controlling Body.
  • Have no criminal convictions for the offences described in s 240(3) of TAAct.
  • Participate in continuous professional development programmes set by your Recognised Controlling Body.
  • Be tax compliant as monitored by your Recognised Controlling Body

You should now be registered as a practitioner, but if you are not as yet, you need to:

Log onto our eFiling website at www.sarsefiling.co.za and register as an eFiler. Once registered as an eFiler you can register as a tax practitioner online. (You do not need to send 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 tax practitioner)

If you are already registered, you still need to do the following:

If you are already registered, you are not required to re-register with SARS as a tax practitioner. You will needto verify and update your registration details on SARS eFiling by 1 July 2013. The form used to register is TP1 form which can only be found on eFiling and  forms received through post will not be accepted by SARS. No relevant material (supporting documents) must be attached when submitting TP-1 form.  Additional information such as the name of your recognised controlling body must be sent when verifying and updating your details.

For more information on the reason why you need to verify your details again, see our Guide for registration as a Tax Practitioner via eFilingfor more information.

Top Tip: All Practitioners should have registered by 1 July 2013.  Remember it is a criminal offence to provide services as a tax practitioner without being registered with a controlling body.


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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