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Registering as a tax practitioner if you only complete your employer’s tax returns

Wednesday, 03 December 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

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 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.

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