NEW! SARS: Guide – Criteria for Registration of Tax Practitioners

NEW! SARS: Guide – Criteria for Registration of Tax Practitioners

• 31 October 2024
• SARS Issues
• South African Accounting Academy

Summary:

SARS has issued a guide on the criteria for registration of tax practitioners, as well as an updated version of its Tax Practitioner Readiness Programme.

Article:

This guide describes the requirements for an individual to register as a tax practitioner, to maintain their status as a tax practitioner, and the process of suspension and deregistration where the tax practitioner requirements are not met.

Chapter 18 of the Tax Administration Act, 2011, amongst others, regulates the professionalism of the tax advisory industry. Instrumental in this process is the role of tax practitioners.

The Guide on Criteria for Registration of Tax Practitioners is effective from 11 October 2024.

Contents of the Guide:

1. SUMMARY
2. BACKGROUND
3. LEGISLATION
4. TAX PRACTITIONER REQUIREMENTS
   • Registration
   • Individuals who are exempt from registering as tax practitioners
   • Conditions prohibiting a person from registering as a tax practitioner and remaining as a registered tax practitioner
   • Admission
   • Criminal records
   • Continuous Professional Education (CPE)
   • Serious misconduct
   • Tax compliance
   • Conditions for tax practitioners to change their RCBS
   • Resignation
   • Membership terminated
   • Serious misconduct or court judgment
   • Continuous tax non-compliance
   • Suspended tax practitioners
5. SUPPORTING DOCUMENTS WHEN ENGAGING WITH SARS
   • Persons applying for tax practitioner registration
6. DEREGISTRATION OF A TAX PRACTITIONER
7. DISPUTE PROCESS
8. REFERENCES
   • Cross reference
9. DEFINITIONS AND ACRONYMS

SARS has also issued an updated version of its Tax Practitioner Readiness Programme. Access more information at https://www.sars.gov.za/tax-practitioners/sars-tax-practitioner-readiness-programme/sars-tax-practitioner-readiness-programme-effective-1-january-2025/ in this regard.

The programme’s exact implementation date will be communicated at a later date, but it is anticipated that this should be sometime in January 2025.

Click here to download the 11-page Guide:

https://www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-GEN-59-G01-%E2%80%93-Criteria-for-the-Registration-of-Tax-Practitioners-%E2%80%93-External-Guide.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

• The Tax Administration Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with.  If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
• Tax practitioners play a critical role in bridging the gap between taxpayers and SARS. As legislation, regulations and tax law are continuously changing and evolving, it is of utmost importance for tax practitioners to keep abreast of such changes, and also to ensure that they continue to meet their tax obligations, and to be aware of new guides issued by SARS.

Relevance to Your Clients:

• A tax practitioner has a duty to comply with the Tax Administration Act, otherwise they could be deregistered.
• As legislation, regulations and tax law are continuously changing and evolving, it is of utmost importance for tax practitioner to continue to meet their tax obligations.

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