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Compliance FAQ – 12 March 2015

Tuesday, 10 March 2015   (0 Comments)
Posted by: Author: SAIT Investigative Committee
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Author: SAIT Investigative Committee

A member must not knowingly be associated with reports, returns, communications or other information where he/she believes that the information:

  • Contains a material false or misleading statement;
  • Contains statements or information furnished recklessly; or
  • Omits or obscures information required to be included where such omission or obscurity would be misleading.

Where a registered tax practitioner becomes aware that the above has occurred he must cease to represent the taxpayer concerned if the taxpayer does not remedy the situation.

Please click here to access the SAIT’s Code of Professional Conduct in relation to Taxation for more information on your professional requirements. 



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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