Tax and SARS knowledge base
How does an RCB manage tax-practitioner members on eFiling?
What eFiling actions belong to a Recognised Controlling Body in the tax-practitioner registration process?
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Direct answer
The RCB activates its eFiling functionality, manages authorised users, captures member details and initiates or maintains the member relationship. Under the current process, the applicant must still complete their own RAV01 and confirm the RCB relationship before SARS can finalise registration.
An RCB can manage the relationship options available to it, but it cannot override a SARS deregistration or enforcement outcome.
What this means in practice
Use a maker-checker process for status changes. An incorrect suspension or deregistration entry can prevent a practitioner from acting for clients.
Tell the member promptly when the eFiling status is awaiting their action. The RCB's initiation alone does not complete registration.
Step-by-step
- Confirm that SARS recognises the controlling body.
- Register or maintain the RCB organisation portfolio on eFiling.
- Activate the controlling-body functionality and assign restricted user rights.
- Capture and verify the practitioner's member details.
- Submit the relationship and record the resulting status.
- Notify the member to complete the RAV01 and relationship confirmation.
- Monitor active, suspended and deregistered statuses.
- Maintain an audit trail for every later status change.
Documents and records to keep
- SARS recognition letter.
- RCB user-rights register.
- Member admission and verification file.
- eFiling initiation and status evidence.
- Status-change approval and member notice.
Important limits and exceptions
eFiling displays the relationship and SARS status, but it does not let an RCB reverse a SARS enforcement decision.
A member must complete their own required eFiling steps. Sharing credentials is not an acceptable shortcut.
When to get tailored advice
Get help where profiles cannot be activated, statuses conflict, a member changes RCBs or a batch of member records is inaccurate.