SARS-policies3

Amended criteria for Recognised Controlling Bodies relating to the registration and management of their tax practitioner members

New Tax Practitioner registration criteria effective 1 June 2022

  1. A RCB may register an individual as a tax practitioner on or after 1 June 2022, if the individual poses a qualification:
    1. NQF level 6 and above with at least one accounting module and one tax module, plus at least 1 year’s tax working experience,
    2. NQF level 5 plus at least 4 years’ tax working experience, or
    3. NQF level 4 plus 10 years’ tax working experience. The tax working experience must be verifiable by the employers or clients.
  2. Successfully completed the SARS Readiness Programme, i.e. attended the SARS Readiness Programme and passed the assessment thereof,
  3. Is tax compliant, and
  4. Has submitted a verified criminal free certificate from SAPS.

Existing Tax Practitioner registration criteria effective 1 June 2022

  1. Initial attestation that the tax practitioner is criminal free.
  2. Annual confirmation that the criminal free status remains unchanged.
  3. A sworn in affidavit submitted every 5 years indicating the tax practitioners are criminal free provided to RCBs.

CPD

Mandatory CPD units/hours will increase to 18 verifiable per annum in the following areas:

  • 10 tax hours
  • 2 ethics hours and
  • 6 hours relating to the service provided by the practitioner (e.g. accounting, auditing, payroll, business advisory, etc.)

The relevant CPD hours will be calculated on a pro-rata basis for the 2022 calendar year as follows:

  • For the period 1 January 2022 to 31 May 2022, the pro-rata of the previous requirements for CPE hours apply, and
  • From 1 June 2022 to 31 December 2022, the pro-rata of the new requirements for CPE hours apply.

Gross misconduct

  1. RCBs are required to notify SARS as and when they have dismissed a member due to gross misconduct. This enables the establishment of a centralised register which will be held by SARS.
  2. RCBs must verify the tax compliance status of tax practitioners at least once a year.

RCB review by SARS

SARS will conduct an annual review of the RCB recognition status. If the RCB fails to meet the recognition criteria and take remedial action within the stipulated time frame by SARS, such RCB may be de-recognised.

SARS will conduct an annual review of the tax practitioner status. If a tax practitioner fails to meet the registration criteria, SARS may deregister such tax practitioner.

Click here to download the applicable SARS Notice.

Click here to obtain the monthly Tax Update CPD as provided by SAIBA.

Click here to join the SARS Tax Practitioner Readiness programme.

Not yet a SAIBA Tax Practitioner?

  1. SAIBA Members can apply from within the Membership system, under Applications and select apply for a tax license.
  2. Non-SAIBA members can become a member here and read more about our Tax Practitioner application here.
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