Global Daily Tax News, South Africa Clarifies Rules For Tax Practitioners, (Jan 24, 2024)

The South African Revenue Service has released new guidance explaining the criteria for the registration of tax practitioners and the recognition of controlling bodies.

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

The guide also describes the requirements for a controlling body to be recognized by the South African Revenue Service (SARS) Commissioner as a recognised controlling body (RCB), to maintain the recognised status as an RCB, and the process for de-recognition of RCBs when they no longer meet these requirements.

An RCB is a body established, whether voluntarily or under a law, with power to take disciplinary action against a person who, in carrying on a profession, contravenes the applicable rules or code of conduct for the profession.

Generally, South African tax law provides for an obligation on individuals to register with an RCB and SARS as a tax practitioner if they provide advice regarding the application of tax legislation or assist in the completion of a tax return in exchange for a fee.