From 1 November 2014, a new merging function is available on
eFiling. This function will help individual taxpayers, Registered
Representatives of entities and Tax Practitioners to easily merge all the types
of taxes for example Income Tax and Employees’ tax as well as Customs &
Excise into one single profile for each client/entity. The merging of taxes
under a single profile should only be performed once. Any new registration will
then be linked to the single client/entity profile.
Please click here to access
the SARS Single Registration eFiling merge function quick guide.
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.