Regulations for Tax Practitioners

The background to the regulation of tax practitioners spans more than a decade but seems to finally have found a home in the Tax Administration Act (‘TAA’) promulgated during 2012.

As early as 2002, the South African Revenue Services (SARS) issued a discussion document regarding the regulation of tax practitioners, citing various examples and cases of the concept from other countries. This was followed by the introduction of section 67A into the Income Tax Act in 2004, setting out who tax practitioners are and how they should register with SARS to be able to continue rendering their services.

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