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Can a tax practitioner or a non-executive director be a representative taxpayer?

14 November 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: Can a tax practitioner or a non-executive director be a representative taxpayer for a company as required on the SARS RAV01 form?

A: In terms of section 153(1) of the Tax Administration Act a representative taxpayer means a person who is responsible for paying the tax liability of another person as an agent, other than as a withholding agent, and includes a person who -

(a) is a representative taxpayer in terms of the Income Tax Act;

(b) is a representative employer in terms of the Fourth Schedule to the Income Tax Act; or

(c) is a representative vendor in terms of section 46 of the Value- Added Tax Act.  

Whilst the Tax Administration Act prescribes who the public officer there is nothing in the Tax Administration Act, the Income Tax Act or the Value- Added Tax Act that prescribes who the representative taxpayer must be.  

A tax practitioner or company director can therefore be a representative taxpayer.  We submit that in most instances the tax practitioner would not act as such.  

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.


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.


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.

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