TAX PRACTITIONER BENEFITS

TAX PRACTITIONER BENEFITS

The introduction of SARS’s single registration system means that tax practitioners are able to perform their work more easily and efficiently as all the tax affairs of their clients will be linked to their profile at SARS. Once fully operational, this will result in more benefits than limitations to tax practitioners.

BENEFITS FOR TAX PRACTITIONERS:

Per SARS communication, with single registration, tax practitioners registered with a Recognised Controlling Body (RCB) and SARS and confirmed by the RCB to SARS are now able to:

  • Activate themselves as registered tax practitioners by logging into eFiling and clicking on “Activate Registered User” which can be found by clicking on “Organisations”, then “SARS Registered Details”.
  • Complete and submit all applicable returns (including income tax returns) on behalf of their clients.
  • Update and maintain their clients’ registration details on the “Registration, Amendment and Verification” (RAV01) form on eFiling by using the “Maintain SARS Registered Details” option.
  • Submit new tax type registration applications and update a company’s/entity’s Public Officer/registered representative’s details on eFiling which means the Public Officer/representative will no longer need to come into a branch to confirm their relationship with their company/update their details as this can be done by the company’s registered tax practitioner.
  • Allocate registered tax practitioner rights to additional users on the tax practitioner eFiling profile by using the “Maintain Registered Users” option. Such additional users will have the same rights as the registered tax practitioner.

LIMITATIONS

  • The tax practitioner will be unable to update the ID number and/or bank details at a SARS branch on behalf of their client. This may only be done by the client or their representative/s.
  • When tax practitioners contact the SARS contact centre they will be asked to verify three details relating to themselves and three details of their client/s prior to assistance being provided. In order for this to be processed successfully, all tax practitioner clients must be created and linked to the respective practitioner on eFiling. The tax practitioner must have registered the client on the practitioner’s eFiling profile or have shared access with the taxpayer for the tax type they need assistance on.

WHAT DOES THIS MEAN FOR UNREGISTERED TAX PRACTITIONERS?

There will be an additional measure that will be introduced which will limit practitioners who are not registered as tax practitioners.

  • They will not be able to submit ITR12 returns on behalf of a client, as only a registered tax practitioner or the taxpayers themselves will be able to submit returns. It is therefore recommended that taxpayers obtain eFiling profiles with shared access and submission rights to submit prepared returns.
  • They will not be able to submit or amend registration details on behalf of a client on eFiling.
  • They will be able to prepare and save the return on eFiling, but will not be able to submit it. This will have to be done by your client, who is the registered taxpayer.
  • If the client does not have access to eFiling, they will have to go into a branch where they will be required to sign a signature pad before their return will be submitted with the assistance of a SARS agent.

Therefore unregistered tax practitioners must ensure that they belong to a RCB and they must use the RAV01 form to apply for tax practitioner registration to avoid the above limitations.

Reference:

Thabo Lipholo – SAICA Newsletter