Tax Practitioners (Controlling Bodies)

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SARS Corporate Income Tax
SARS logo, image: rmi.org.za
SARS Corporate Income Tax
SARS logo, image: rmi.org.za

In the new amendment issued by the Tax Administration Act (2011), the tax practitioners are required to register with a recognized controlling body and SARS. This is done to ensure that tax practitioners are correctly qualified and available to taxpayers and SARS. To be a recognized controlling body an organization must be listed in section 240A of the Tax Administration or be recognized by SARS.

Recognized controlling Bodies

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  1. Chartered Institute of Management Accountants (CIMA)
  2. Chartered Secretaries Southern Africa (CSSA)
  3. Financial Planning Institute (FPI)
  4. Institute of Accounting and Commerce (IAC)
  5. SA Institute of Chartered Accountants (SAICA)
  6. SA Institute of Professional Accountants (SAIPA)
  7. SA Institute of Tax Practitioners (SAIT)
  8. The Association of Chartered Certified Accountants (ACCA)
  9. Association of Accounting Technicians Southern Africa (AAT(SA))

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To become and or qualify as a recognized controlling body, the following must be maintained.

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  • Tax Compliance
  • Disciplinary Process and Procedures
  • Code of Ethics and Conduct
  • Minimum Qualifications and experience requirements
  • Continuing professional education requirements
  • The entity must have a minimum of 1000 members

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Other recognized bodies

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  1. Law Society of South Africa
  2. General Counsel of the Bar of South Africa, Bar Councils and Societies of Advocates referred to in Section 7 of the Admission of Advocates Act, 1964
  3. Independent Regulatory Board for Auditors (IRBA)

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How does the Controlling Body become recognized?

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  • In order for a controlling body to become recognized you will need to ensure that the minimum requirements are met (Listed on TAAct)
  • You will need to download the Recognition Controlling Body registration form (RRC01) and completed it. (See how)
    • Mail the completed form to:

    Practitioners Unit

    Pavilion building

    217 Bronkhorst Street

    Nieuw Muckleneuk

    Pretoria

  • Do this on business hours weekdays 8 am – 16:00 or from 9 am on Wednesdays.
  • SARS will respond to your application as being successful or rejected.
  • You will need to submit a list of all registered tax practitioners members upon receipt of the successful letter.

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