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News & Press: SARS operational & eFiling questions

Registering as a tax practitioner where you only do your employer’s tax returns

09 December 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: If I am employed by a company, would I still be able to handle the PAYE and related issues and forms on that company when I am no longer a tax practitioner?

A: The provisions of section 240(1) of the Tax administration Act do not apply in respect of a person who only provides the advice or completes or assists in completing a return for no consideration to that person or his or her employer or a connected person in relation to that employer or that person – see section 240(2)(a). 

So, a person doing tax related work as an employee doesn’t have to be registered 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 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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