Tax practitioners have until 30 June 2005 to register their details with the South African Revenue Service (SARS) in accordance with section 67A of the Income Tax Act.
The purpose of the registration process is to collect information about practitioners who are currently providing services to taxpayers, including their qualifications, experience, membership of existing professional bodies and the nature and extent of the services being provided.
The information will assist in modelling the regulation governing tax practitioners.
Included in the category of those obliged to register are natural persons that provide tax advice, complete or assist in completing any tax-related documents for submission to SARS. Businesses, corporations, associations, cooperatives, close corporations and partnerships are not regarded as natural persons and are therefore not expected to register. Individuals providing tax advisory services who work within these entities are however required to register.
Persons who begin to carry out the activities of a tax practitioner after the deadline should register within 30 days of commencing with the said services. Attorneys, advocates or any other natural persons involved in giving advice solely in anticipation of or in the course of litigation to which the Commissioner of SARS is party, do not have to register.
In terms of Section 75 of the said Act practitioners who do not register by 30 June 2005 will be liable to a fine or imprisonment.
Practitioners can find the registration form and procedures on the SARS website (www.sars.gov.za). Registration forms are also available from SARS branch offices. Electronic registrations can be done at www.sarsefiling.co.za
For further media enquiries please contact Adrian Lackay, SARS Communications - 012 422 4000
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE