Registered Tax Practitioner
All Tax Practitioners are now required to be registered with a recognised controlling body (RCB) as well as with SARS
A person who is not registered with a RCB and who prepares tax returns on your behalf will only be able to perform limited functions. They may not charge you and they may not submit the return on your behalf. Even though a Tax Practitioner is completing and submitting your ITR12 on your behalf, the responsibility still rests with you as the taxpayer to make a true declaration
and for any outstanding returns, payments and penalties. A member of the Institute is required to comply with the following fundamental principles:
A member’s primary duty is to ensure that his actions comply with all laws and regulations, including personal tax affairs, and owes a contractual duty to the client to act for him with the requisite degree of skill and care, and the contractual relationship should therefore be governed by a letter of engagement. The member also has duties to the country and the ficus, notably of compliance with the law and the honest presentation of taxpayer client’s affairs.