Q: A friend of
mine is currently employed on a full-time basis. Part of his job description is
to complete and file the tax returns, VAT returns and PAYE returns for his
employer. Would he in this instance have to register as a tax practitioner?
A: Section 240(1)
of the Tax Administration Act requires that a person who ‘completes or assists
in completing a return by another person’ must be registered as a tax
practitioner. Section 240(2)(d)(i)
provides that the provisions of section 240(1) do not apply in respect of a person who only provides the
advice or completes or assists in completing a return to or in respect of the
employer by whom that person is employed on a full-time basis or to or in
respect of the employer and connected persons in relation to the employer.
From the information provided your friend would need to
register as a tax practitioner.
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
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.