How to Become a SARS Tax Practitioner

Tax Practitioner

How do you become a SARS Tax Practitioner?

Who is a SARS Tax Practitioner?

A SARS Tax Practitioner is someone who completes SARS returns on behalf of third parties for reward/a fee. A person who completes their own tax returns or the tax returns of their employer is not required to register as a tax practitioner.

Legislation Summary

The two key requirements for all SARS tax practitioners are:

  • Tax practitioners must have at least an NQF Level 5 qualification; and
  • Must be registered with an authorised controlling body, who will administer, regulate, and manage the conduct of SARS tax practitioners.

REQUIREMENT 1: SARS Tax Practitioners are required by law to hold minimum qualifications – and register them with SARS

It is a legal requirement that all tax practitioners have at least an NQF Level 5 qualification. ICB learners who have the National Diploma: Technical Financial Accounting NQF 5, or the National Diploma: Financial Accounting NQF 6 qualifications are eligible.

REQUIREMENT 2: Registration with a controlling body

SARS has appointed several professional bodies to control the registration of tax practitioners. The ICB is partnering with the South African Institute of Tax Practitioners (SAIT) to facilitate the registering and administration of ICB Tax Practitioners.

ICB graduates can apply for SARS tax practitioner status through SAIT, if

  • You have successfully completed our Technical Financial Accountant or Financial Accountant qualifications;
  • You meet SAIT’s criteria (see main criteria below).

ALL existing SARS Tax Practitioners must comply

By law, ALL ICB  graduates who wish to be tax practitioners must do the following:

  • Successfully completed a Technical Financial Accountant or Financial Accountant qualifications.
  • Register with SAIT and comply with their registered tax practitioner requirements. These are specified by the Tax Administration Act, and will be communicated to each applicant on a case by case basis.
    Requirements include years of experience, qualification level, etc., and you will need to
    a. Confirm that you have no criminal record. At this stage, this is simply a question you answer on the SAIT application form; no proof is required yet.
    b. Provide SAIT with a tax clearance certificate. If you have a dispute with SARS, then you will need to provide an explanation as to why tax clearance will only be received after the dispute has been resolved.
    c. Complete SAIT’s CPD Competency Assessment, if you obtained your ICB qualification before 2008. If you obtained your ICB qualification after 2008, you do not need to undergo any further assessment.
  • Once SAIT has approved your accreditation, they will provide you with an accreditation number. You must add this to your SARS e-Filing profile when you register as a tax practitioner with SARS, or when you update your details with them.
  • Approval of tax practitioner status by SAIT is subject to you meeting all the membership requirements of SAIT, and is at their sole discretion.
Have a look at this comprehensive article on how to become and remain SARS compliant as a tax practitioner in SA

Are fees payable to the ICB?

There is no fee payable to the ICB for the granting of the Tax Practitioner Letter of recommendation.

Are fees payable to SAIT?

You will need to pay SAIT for registration as a tax practitioner.

To Summarise

SAIT’s minimum requirements for membership is as follows –

  • An NQF level 5 qualification
  • 5 years Tax based experience

If you meet the above requirements, you may complete an online application directly at SAIT: https://www.thesait.org.za/

Please be aware of all fees and requirements per designation.

Any Questions?

The ICB welcomes these new regulations as they will help promote professionalism and trust in our industry and get rid of rogue tax practitioners. We are committed to looking after the interests of our members and graduates.

For more information on SAIT and other professional bodies, click here. Also consult the SARS website for updated legislation and processes.

Interested in becoming a SARS Tax Practitioner?

The ICB can assist you in your journey to become a SARS Tax Practitioner.

Depending on your qualification/experience, we have different options available to help you on your journey:

  1. If you do not have a Finance/Accounting qualification yet, you can start your studies with us. (Best of all, you don’t have to have a matric to start with the ICB. Read here to find out more).  To get started, click here to submit your details for a College to contact you.
  2. If you have past experience, or a part qualification, you can fast track your qualification by applying for RPL – Recognition of Previous Learning. Click here to get started.
  3. Already have an ICB Financial Accounting qualification?
    Good news – The ICB has entered in an agreement with the South African Institute of Tax Practitioners (SAIT) who recognises the academic qualification of the ICB for meeting their entry requirements.  Applicants are still required to comply with SAIT’s practical requirements for memberships – To connect directly with SAIT, please contact them on https://www.thesait.org.za/

So don’t wait to realise your dreams! Register with ICB today www.icb.org.za to assist you with your journey to compliance with latest legislation.

 

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