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What’s New?
- 11 March 2020 – Update on ITR14 return issues:
SARS is aware of the technical issue pertaining the loss source codes 3109, 3111 and 3199. We are working on resolving the issue. In the meanwhile, should taxpayers wish to file their returns, they can do so by using any of the other loss source codes from 3103 to 3127 opting a source code relevant to their business.
Why controlling bodies for Tax Practitioners be recognised?
The Tax Administration Act (2011) has been amended requiring tax practitioners to register with a recognised controlling body, and with SARS. This change is intended to give a framework that will make sure that tax practitioners are properly qualified and that a mechanism is available, both to taxpayers and SARS, to address misconduct. In order to qualify as a recognised controlling body an organisation must either be:
- listed in section 240A of the Tax Administration Act or
- or be recognised by SARS.
SARS is expected to “Recognise” Controlling Bodies for tax practitioners that provide advice with respect to the application of a tax Act or complete returns if the body remains relevant and effective on their requirements stipulated on the TAAct.
What are the criteria for SARS recognising controlling bodies?
For an entity to apply to the Commissioner to become a Recognised Controlling Body they must meet the following criteria:
The entity must ensure with regards to such persons that the following are maintained:
The entity must ensure with regards to such persons that the following are maintained:
• Minimum qualifications and experience requirements;
• Continuing professional education requirements;
• Codes of ethics and conduct;
• Tax compliance; and
• Disciplinary process and procedures.
The entity must have a minimum of 1 000 members upon recognition or have a reasonable expectation of reaching 1000 members by end of the first year of recognition.
When an entity is recognised as a Recognised Controlling Body, it must submit a report of its members and compliance within the prescribed time period and in the prescribed form and manner.
• Continuing professional education requirements;
• Codes of ethics and conduct;
• Tax compliance; and
• Disciplinary process and procedures.
The entity must have a minimum of 1 000 members upon recognition or have a reasonable expectation of reaching 1000 members by end of the first year of recognition.
When an entity is recognised as a Recognised Controlling Body, it must submit a report of its members and compliance within the prescribed time period and in the prescribed form and manner.
List of currently recognised controlling bodies
- Chartered Institute of Management Accountants (CIMA)
- Chartered Secretaries Southern Africa (CSSA)
- Financial Planning Institute (FPI)
- Institute of Accounting and Commerce (IAC)
- SA Institute of Chartered Accountants (SAICA)
- SA Institute of Professional Accountants (SAIPA)
- SA Institute of Tax Practitioners (SAIT)
- The Association of Chartered Certified Accountants (ACCA)
- Association of Accounting Technicians Southern Africa (AAT(SA))
The following controlling bodies were automatically recognised in terms of the Act:
- Law Society of South Africa
- General Council of the Bar of South Africa, Bar Councils and Societies of Advocates referred to in Section 7 of the Admission of Advocates Act, 1964
- Independent Regulatory Board for Auditors (IRBA)
How does the Controlling Body become recognised?
The entity must apply manually to the Commissioner to become a Recognised Controlling Body.
Below are 6 steps to guide an entity in their application process.
Step 1:
Ensure that the minimum requirements listed on the TAAct are met.
Below are 6 steps to guide an entity in their application process.
Step 1:
Ensure that the minimum requirements listed on the TAAct are met.
Step 4:
Mail or send the completed RRC01 form together with the required documentation to:
Practitioners Unit
Pavilion building
217 Bronkhorst Street
Nieuw Muckleneuk
Pretoria
Business hours: Weekdays 8:00 – 16:00 and Wednesdays 9:00 – 16:00
Step 5:
SARS will communicate with the entity via a letter of the success or rejection of the application.
Step 6:
Upon receipt of the successful confirmation letter, the Recognised Controlling Body must submit a list of all their registered tax practitioner members either via individually or bulk submission to SARS. Click here to see how to do data submissions and maintenance of controlling bodies via eFiling.
An entity may request a review where they believe SARS initial assessment is not correct.
Mail or send the completed RRC01 form together with the required documentation to:
Practitioners Unit
Pavilion building
217 Bronkhorst Street
Nieuw Muckleneuk
Pretoria
Business hours: Weekdays 8:00 – 16:00 and Wednesdays 9:00 – 16:00
Step 5:
SARS will communicate with the entity via a letter of the success or rejection of the application.
Step 6:
Upon receipt of the successful confirmation letter, the Recognised Controlling Body must submit a list of all their registered tax practitioner members either via individually or bulk submission to SARS. Click here to see how to do data submissions and maintenance of controlling bodies via eFiling.
An entity may request a review where they believe SARS initial assessment is not correct.
Frequently Asked Questions
FAQ: What is a Recognised Controlling Body?
A Recognised Controlling Body is: A statutory controlling body referred...
Read MoreFAQ: Why do I need to be registered with a Recognised Controlling Body?
It is a statutory requirement to belong to a Recognised...
Read MoreFAQ: How can a controlling body request the RRC 01 form?
The RRC01 – Recognition as a Recognised Controlling Body Application...
Read MoreFAQ: How can the Recognition as a Controlling Body Registration (RRC01) form be submitted?
The original signed RRC01 together with the required supporting documents...
Read MoreFAQ: How do I know if my controlling body is recognised by SARS?
The statutory bodies that are Recognised Controlling Bodies are listed...
Read More
