terms of the Tax Administration Act, the South African Revenue Service (SARS)
may lodge a complaint with a recognised controlling body (RCB) of a
registered tax practitioner or a person who carries on a profession if such a
person does or omits to do anything with respect to the affairs of the
taxpayer or such a person.
SARS official who during the course of carrying on their duties becomes aware
of specific instances of misconduct by a registered tax practitioner or a
person who carries on a profession is authorised to report such misconduct. A
process to report misconduct has been designed to ensure alignment and
consistency in dealing with such cases throughout the organisation. Reporting
of misconduct to the controlling bodies will be facilitated through our
National office: Operations Service Escalations and Support (OSES)
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.