Tax and SARS knowledge base

What are the SARS registration criteria for a tax practitioner?

What must an individual satisfy before registering with SARS as a tax practitioner?

Last reviewed: 31 August 2026

Direct answer

An individual who provides tax advice or completes or assists with returns for another person must generally register with both a Recognised Controlling Body and SARS, unless a statutory exclusion applies. The current criteria cover qualifications, tax work experience, professional education, tax compliance, conduct and the SARS Tax Practitioner Readiness Programme.

The RCB checks whether the applicant meets its admission and the SARS criteria, initiates the eFiling process, and the applicant then completes the RAV01 and confirms the RCB relationship.

What this means in practice

Do not market regulated tax-practitioner services while assuming an application is enough. Confirm the status shown by SARS and the RCB.

Keep evidence current. Tax compliance and professional obligations continue after initial registration.

Step-by-step

Confirm whether the intended work falls within section 240 and whether an exclusion applies.
Join a SARS-recognised controlling body.
Provide qualifications, tax-work experience and required conduct evidence.
Complete the SARS readiness programme and required pass standard.
Resolve tax-compliance issues before registration.
Ask the RCB to initiate the registration on eFiling.
Update the RAV01 and confirm the RCB relationship.
Monitor any SARS verification request and confirm active status.

Documents and records to keep

Qualification certificates and experience testimonials.
RCB membership and initiation record.
Readiness-programme result.
Tax-compliance evidence and criminal-record check.
RAV01, SARS correspondence and active-status proof.

Important limits and exceptions

Membership of a professional body does not automatically mean that SARS tax-practitioner registration is active.

An employee working only for an employer or another excluded person may be treated differently. Apply the actual statutory exclusion, not a job title.

When to get tailored advice

Get advice if prior misconduct, a criminal offence, tax non-compliance, foreign qualifications or an unusual employment arrangement may affect eligibility.