New SARS Verification Checks: Be Ready to Respond
Aspirant and re-registering tax practitioners seeking registration with a Recognised Professional Body (RCB) should take note of recent updates to SARS’ external guidance on tax practitioner and verification. The registration framework operates on a dual model, requiring both SARS registration and affiliation to an RCB, supported by ongoing compliance, education, and fit-and-proper requirements.
SARS has introduced enhanced verification processes within an electronic workflow that includes automated compliance and risk screening. Where triggered, applicants may be required to submit supporting documentation within prescribed timeframes.
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Say goodbye to SARS as you know it
The South African Revenue Service (SARS), under new commissioner Dr Johnstone Makhubu (appointed 1 May), is driving a major digital transformation aimed at improving engagement with taxpayers and tax practitioners while strengthening compliance and boosting revenue collection. Central to this reform is a VAT modernisation programme that will introduce real-time data access, e-invoicing, and automated information flows between business systems and SARS, enabling far closer monitoring of compliance and significantly changing how businesses interact with the tax authority. While this shift is expected to streamline processes, reduce administrative burdens, and improve turnaround times for compliant taxpayers, it also increases transparency and enforcement capacity, allowing SARS to detect discrepancies between invoices, VAT declarations, and financial activity much more quickly—thereby narrowing the scope for errors or avoidance and tightening penalties over time.
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SCA rules taxpayers can be represented by non-lawyers in Tax Court
The Supreme Court of Appeal (SCA) has confirmed that taxpayers may be represented by duly authorised non-legal representatives in Tax Court proceedings, dismissing an appeal brought by the South African Revenue Service (SARS). The matter stemmed from a dispute involving taxpayer Candice-Jean Poulter, whose father, Gary Van der Merwe, appeared on her behalf despite not being an admitted legal practitioner. SARS objected to his representation, arguing that only legal practitioners may appear in the Tax Court, a position initially upheld by the Tax Court itself. However, the SCA found that neither the Tax Administration Act nor the Tax Court Rules restrict representation exclusively to legal practitioners, holding that the phrase “a person authorised to appear on the party’s behalf” should be interpreted broadly to include any individual authorised by the taxpayer. The court also agreed with the earlier Full Court finding that the Tax Court is not a court contemplated under section 166 of the Constitution, as it is established on an ad hoc basis through presidential proclamation rather than as part of the formal judicial system created by Parliament. The appeal was ultimately dismissed with costs.
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