Guide to Becoming a SARS Registered Tax Practitioner

19 March 2024
Guides
South African Accounting Academy

Introduction

This guide is designed for individuals aiming to navigate the process of becoming a registered tax practitioner with the South African Revenue Service (SARS). It covers qualifications, registration steps, and the verification process. We answer the question: How do I become a tax practitioner at SARS.

We aim to provide an in-depth and practical roadmap for aspiring individuals who are motivated to excel in the realm of tax advisory and compliance services in South Africa. Recognizing the pivotal role that education and certification play in establishing a foundation of expertise and trust in this field, we highlight pathways to achieving the necessary qualifications at various levels of the National Qualifications Framework (NQF). Whether you're embarking on your journey with foundational knowledge at NQF Level 4, seeking to deepen your expertise at Level 5, or aiming for advanced competencies at Level 6, our guide not only navigates the registration process with SARS but also integrates opportunities for academic advancement through reputable courses. This holistic approach ensures that aspiring tax practitioners are well-equipped to meet the stringent requirements set forth by SARS, adhere to professional standards, and ultimately, succeed in the dynamic landscape of tax advisory services.

SARS Tax Practitioner Qualifications and Requirements

To qualify as a SARS Tax Practitioner in South Africa, individuals must meet certain educational, professional, and ethical standards. This guide aims to unpack all the SARS Tax Practitioner requirements and SARS Tax Practitioner registration steps.

Educational Qualifications

Below is the information on SARS Tax Practitioner Qualifications:

NQF Level 6: With at least one accounting and one tax module, plus at least one year's tax-related working experience.
NQF Level 5: Plus at least four years’ tax-related working experience.
NQF Level 4: Plus ten years’ tax-related working experience.

These qualifications ensure that practitioners have the foundational knowledge required to offer accurate tax advice and services.

SA Accounting Academy is here to support your journey toward achieving your professional goals in finance and accounting:

SAICA | AT(SA) Qualifications

ICB Qualifications

National Diploma in Financial Accounting NQF Level 6

Professional Experience

Tax working experience must be verifiable by employers or clients, providing practical insights into real-world tax scenarios.

SARS Tax Practitioner Readiness Programme

The SARS Tax Practitioner Readiness Programme is designed for individuals who wish to register as tax practitioners from 1 July 2022, providing vital information on their responsibilities and SARS processes. The programme includes 8 modules with videos and written material covering legislation, recognition criteria for controlling bodies, registration as a tax practitioner, SARS readiness, engagement channels, eFiling, and aspects of debt management, dispute resolution, and complaints. It's compulsory for new registrations, beneficial for existing practitioners, and available through RCBs or the SARS YouTube channel. For more details, visit the SARS website on the Tax Practitioner Readiness Programme.

As of 1 July 2022, completion of this programme and passing its assessment are mandatory. It prepares candidates for the challenges and responsibilities of being a tax practitioner.

Resources:

Office of the Tax Ombud (OTO)

The OTO provides an impartial and accessible avenue for taxpayers to seek remedies for issues unresolved through SARS' internal mechanisms. This process is vital for tax practitioners advocating on behalf of their clients, offering a higher level of oversight and ensuring fairness in tax administration disputes. For a detailed overview of the OTO process and its benefits for tax practitioners and taxpayers alike, refer to the official OTO PDF guide provided by SARS or watch the informative video on their YouTube channel for a comprehensive understanding.

Resources:

Tax Compliance

Applicants must be tax compliant, a crucial requirement underscoring the importance of personal adherence to tax laws.

Criminal Record Check

A clean criminal record is essential, especially concerning serious tax offenses or crimes involving dishonesty.

Registration Process

Selecting a Recognised Controlling Body (RCB)
- Before SARS registration, choose and register with one of the Recognised Controlling Bodies (RCBs). This is a prerequisite, as RCBs play a key role in maintaining professional standards.

List of currently recognised controlling bodies

The following controlling bodies were automatically recognised in terms of the Act:

Legal Practice Council

Application Submission to SARS

Following RCB registration, the next step is to apply to SARS. This involves providing:
- Proof of RCB registration.
- Evidence of tax compliance.
- Educational qualifications.
- Proof of completion of the SARS Readiness Programme.

Online Application through eFiling

The registration process is facilitated online via SARS eFiling, making it accessible and efficient.

Continuous Professional Education (CPE)

It's crucial for tax practitioners to adhere to the updated CPE requirements to maintain their registration with SARS and their respective Recognised Controlling Body (RCB). From 1 June 2022, the criteria for CPE have been refined, requiring tax practitioners to complete a minimum of 18 verifiable CPE hours annually. This includes 10 hours dedicated to tax-specific education, 2 hours focused on ethics, and 6 hours related to the services provided. These changes ensure tax practitioners remain knowledgeable about current tax laws and ethical practices, enhancing the professionalism and quality of tax advisory services.

For more detailed information on CPE requirements, refer to the Tax Practitioner Connect Issue 32, May 2022 on the SARS website here.

SA Accounting Academy offers supportive assistance to meet your CPE requirements effortlessly. Through our subscription plan, tax practitioners can access a tailored selection of courses and educational materials, ensuring compliance with the latest tax laws and ethical standards. This proactive approach simplifies the process of accumulating the required CPE hours, aligning with SARS's criteria and helping you stay ahead in your professional development.

Explore our Tax Accountant Professional Development plan for more details on how we can support your continuous learning journey here.

SARS Tax Practitioner Verification

It's crucial for both practitioners and their clients to verify this status to ensure compliance and legitimacy. SARS provides an online Tax Practitioner Query tool accessible through their secure eFiling website. This tool allows for the immediate verification of a tax practitioner's registration status, ensuring they are recognized and authorized by SARS to offer tax-related services. This step is essential for maintaining transparency and trust in the professional relationship between tax practitioners and their clients. For more information or to use the verification tool, visit the SARS Tax Practitioner Query page here.

Maintenance of Registration

Adherence to Ethical Standards: Upholding ethical standards as prescribed by both the RCB and SARS is non-negotiable for maintaining registration status.
Annual Tax Compliance Verification: Tax practitioners must annually verify their tax compliance status through their RCB, reinforcing the commitment to upholding tax laws.

Conclusion

Becoming a registered tax practitioner with SARS is a process that highlights the importance of professionalism, knowledge, and ethical practice in the tax industry. By meeting the required qualifications, completing the registration process, and adhering to ongoing professional development and compliance requirements, individuals can contribute significantly to the field of tax advisory in South Africa. This comprehensive guide serves as a roadmap for aspiring tax practitioners, providing clarity on each step towards achieving and maintaining registration with SARS.

Disclaimer

While this guide aims to provide comprehensive information on becoming a registered tax practitioner in South Africa, it's essential to note that the details provided here might change over time. For the most current and accurate information regarding qualifications, registration processes, CPE requirements, and other related aspects, it is imperative to consult directly with your Recognised Controlling Body (RCB) and the South African Revenue Service (SARS). The landscape of tax legislation and professional requirements can evolve, so staying informed through official channels will ensure compliance and adherence to the latest standards and practices.

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