Who is not eligible to register as a Tax Practitioner due to non-compliance? For how long?

01 July 2022
Accounting
South African Accounting Academy

This Note provides guidance on when, due to non-compliance, a person may not register as a tax practitioner, and when SARS must deregister a registered tax practitioner, as well as the period of non-qualification for registration.

In summary, subject to specified exceptions, a natural person who provides advice on the application of a tax Act, or who completes or assists in completing a return on behalf of another person, must register with or fall under the jurisdiction of a recognised controlling body and must register with SARS, within the prescribed periods.

Section 240(3)(d) prohibits registration as a tax practitioner and requires deregistration of a registered tax practitioner by SARS, if a prospective or registered tax practitioner has not been compliant for an aggregate period of at least six months during the preceding 12-month period, and has failed to demonstrate compliance or remedy the non-compliance.

Click here to download the Draft Interpretation Note:

https://www.sars.gov.za/wp-content/uploads/Legal/Drafts/LAPD-LPrep-Draft-2022-40-Draft-IN-Persons-not-eligible-to-register-as-tax-practitioner-and-deregistration-of-tax-practitioners.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

As a practitioner providing tax services, you need to know when, due to non-compliance, a person may not register as a tax practitioner, and when SARS must deregister a registered tax practitioner, as well as the period of non-qualification for registration.
You should be aware of all relevant pronouncements published by SARS,

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