Tax and SARS knowledge base
How does a controlling body apply for SARS recognition using RRC01?
What must an organisation prove when applying to SARS to become a Recognised Controlling Body?
Last reviewed:
Direct answer
A body not already listed as a statutory controlling body must apply to the SARS Commissioner and meet the Tax Administration Act criteria. These include relevant professional functions, section 30B approval, effective qualification, education, ethics and disciplinary standards, and at least 1,000 members or a reasonable prospect of reaching that number within a year.
The application uses RRC01 with governance and supporting documents. Recognition creates ongoing oversight and annual-reporting duties; it is not a once-off listing.
What this means in practice
Build the evidence pack before signing RRC01. Policies that exist only as draft documents are unlikely to demonstrate effective operation.
Map each SARS criterion to a board-approved policy, responsible owner and retained evidence.
Step-by-step
- Confirm that the body serves natural persons who provide tax advice or return services.
- Check section 30B approval and membership requirements.
- Approve qualification, experience, CPE, ethics and disciplinary frameworks.
- Prepare member tax-compliance and criminal-record verification procedures.
- Complete RRC01 and obtain the required governing-body approval.
- Submit the form and supporting pack through the current SARS route.
- Respond to SARS queries and retain the decision letter.
- If recognised, activate eFiling and prepare annual reporting by the prescribed date.
Documents and records to keep
- RRC01 and board resolution.
- Section 30B approval evidence.
- Membership list and growth support.
- Ethics, disciplinary and admission policies.
- SARS decision and annual-reporting file.
Important limits and exceptions
Recognition can be withdrawn if the body fails the statutory requirements and does not take required corrective steps.
A large membership alone is not enough. The body must maintain effective professional and disciplinary controls.
When to get tailored advice
Obtain legal and governance advice before applying or requesting a review of an adverse SARS decision.