On 22 January 2024, the South African Revenue Service (SARS) informed of the full implementation of Chapter 18 of the Tax Administration Act and ensure the professionalism of the tax advisory industry, the criteria for the recognition of controlling bodies and the registration of tax practitioners has been updated.
The amended criteria pertain to the following:
- Requirements of individuals when registering as a Tax Practitioner.
- Requirements of Tax Practitioner Membership relating to their Recognised Controlling Bodies (RCBs).
- Requirements of Controlling Bodies to be approved as RCBs.
For more information, please consult: “GEN-GEN-21-G01 – Criteria for the Registration of Tax Practitioners and the Recognition of Controlling Bodies – External Guide”, which is accessible at:
- www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-GEN-21-G01-%E2%80%93-Criteria-for-the-Registration-of-Tax-Practitioners-and-the-Recognition-of-Controlling-Bodies-%E2%80%93-External-Guide.pdf