The answer to this query is based on legislation as at 01/07/2014.
Q: I have the following note on my client's returns on
efiling: Note: The FILE button is not available because your profile
is not linked to a Registered Tax Practitioner.
A: This is a national problem at the moment. We
have escalated it to SARS’ head office for remediation. Please check the SAIT’s
website for a blog post in this regard. We will publish the blog post as soon
as SARS has provided us with feedback.
the interim, I trust that you are doing well. You would have to activate
yourself as a user for the client on eFiling. This can be done by activating
yourself as registered user by logging into eFiling and clicking on:
Activate Registered User
is our understanding that you will have to activate yourself as registered user
for each one of your clients in order to link you as the tax practitioner to
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.