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New Staff Appointments

Tuesday, 12 February 2013   (0 Comments)
Posted by: SAIT Communications
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Two new appointments has been made recently. Professor Sharon Smulders and Ronel de Kock, both Chartered Accountants by training, joined the Institute on 1 February.

Sharron SmuldersAbout Sharon Smulders CA (SA), Master Tax Practitioner (SA)

Sharon, has been appointed as the Head of Tax Policy & Research. She assumed the position from 1 February 2013 and is primarily responsible to liaise with SARS, National Treasury, Parliament and international organisations, such as the World Bank and IMF on tax policy matters.

In addition, Sharon also holds the SAIT visiting professor chair in taxation at the University of the Western Cape.Prior to joining SAIT, Sharon was an associate professor in taxation with the University of Pretoria where she previously lectured taxation on both under-graduate and post-graduate levels. Amongst others, she has presented workshops to SARS, ACCA, KPMG and BDO.

She has also assisted the World Bank in 2006-2007 and SARS in 2011-2012 with quantitative research on the tax compliance burden for small businesses. Her research with the World Bank led to tax legislation amendments in 2008.

Prior to joining academia, she was a manager in the taxation department of Deloitte in Pretoria. She has a very keen interest in small business taxation which developed into her masters and doctoral studies. She has also published accredited research articles on this topic and presented her research findings at various international and national conferences.She will

Ronel de KockAbout Ronel de Kock CA (SA), Master Tax Practitioner (SA)

Ronel has been appointed as the Head of Education. She assumed the position on 1 February with the primary responsibility to implement the Tax Professional occupational qualification and tax learnership.

Ronel is a qualified Chartered Accountant and Master Tax Practitioner. She completed her articles at international audit firm PwC in Sunninghill, whereafter she joined PwC Taxation Services where she specilialised in the audit of payroll taxes.

Prior to joining SAIT, she was a senior lecturer at the University of Pretoria since 2006. Her academic responsibilities included the lecturing of administration and audit of taxation on both undergraduate and post-graduate level. She started her academic career in the Department of Auditing where she lectured on both the Chartered Accountant and Internal Auditing programmes.



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.

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