Use of practitioner number when activating a representative
As has been communicated during the past few weeks, SARS has actively encouraged your compliance to re-register with both a recognised controlling body and SARS to avoid disruption in your ability to serve your clients. This communication directly impacts only registered practitioners i.e. those who have registered with SARS and their registered controlling body has submitted their record confirming their compliance.
Following our previous communication regarding the changes subsequent to the eFiling verification and registration processes implemented on 12 May 2014, additional functionalities are now available to registered tax practitioners and company representatives.
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.