As from 8 September 2014 Tax Practitioners who aren’t registered with both a Recognised Controlling Body (RCB) and SARS can no longer be assisted.
The amended Tax Administration Act of 2011 needs all Tax Practitioners to be registered with both SARS and an approved RCB. This means that all qualifying Tax Practitioners would need to verify their membership of a controlling body with SARS before being issued with a new Tax Practitioner number.
SARS allowed non-qualifying practitioners, who had an old PR-number, to continue making use of the various Tax Practitioner service channels allowing them to continue to serving their clients.
This concession has now been removed, and Tax Practitioners who aren’t registered will no longer be helped until they are registered with both an RCB and SARS.
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.