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Thread: Tax Practitioner Definition?

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    Tax Practitioner Definition?

    Hello,

    SARS has now defined the controlling bodies for Tax Practitioners. I'm a payroll administrator, ie. I process the payroll each month and send the reports to the clients to pay PAYE, UIF etc as generated by Pastel and lodge the Bi-annual recons using the clients efiling details, but I in no way actually advise the client or his employees on their tax affairs. I am currently registered with ICB.
    My question is whether I would be considered by SARS to be a Tax Practitioner and required to register with a controlling body (SAIT) and take the exam etc.
    I can't find any definition which specifically includes payroll administrators.

    Your insights would be appreciated.

    Brandon

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    Hi Brandon, it is anyone who meets the provisions of Section 240A of the Tax Administration Act 2011. Here is the beginning bit:

    1)Every natural person who—

    a)provides advice to another person with respect to the application of a tax Act; or

    b)completes or assists in completing a document to be submitted to SARS by another person in terms of a tax Act,

    must register with SARS as a tax practitioner, in such form as the Commissioner may determine, within 30 days after the date on which that person for the first time provides advice or completes or assists in completing any such document.



    2)The provisions of this section do not apply in respect of a person who—

    a)provides the advice or completes or assists in completing a document solely for no consideration to that person or his or her employer or a connected person in relation to that employer or that person;

    b)provides the advice solely in anticipation of or in the course of any litigation to which the Commissioner is a party or where the Commissioner is a complainant;

    c)provides the advice solely as an incidental or subordinate part of providing goods or other services to another person;

    d)provides the advice or completes or assists in completing a document solely—

    i)to or in respect of the employer by whom that person is employed on a full-time basis or to or in respect of that employer and connected persons in relation to that employer; or

    ii)under the direct supervision of a person who is registered as a tax practitioner in terms of subsection (1).

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