The General Tax Practitioner (GTP) designation is connected to the family of accounting, legal and other financial service professions but with a distinct focus on taxation. A General Tax Practitioner prepares and reviews tax returns, handles tax disputes and prepares tax opinions.  Most General Tax Practitioners have a compliance focus with tax controversy and advisory services provided in support of compliance work.  General tax practitioner work covers a range of tax types, including corporate income taxation, value-added taxation, personal income taxation and limited work dealing with payroll taxation.

Note: As per the recognition of criteria for RCBs and Tax Practitioners, the SARS readiness programme will be compulsory for individuals who want to register as tax practitioners from 1 July 2022. Click here​ to read more.

AWARDING CRITERIA

For the General Tax Practitioner designation to be awarded, applicants must comply with the following two requirements: 

1.        Academic Component

Academic experience is based on  registered National Qualifications achieved through various formal assessments.  In terms of the academic component, the applicant must have successfully completed an NQF Level 7 qualification at minimum that includes at least two modules in tax (or multiple modules in law pursuant to a Law degree).

An NQF Level 7 qualification of this nature typically includes a Bachelors of Commerce degree, Bachelors of Technology degree (in Financial or Accounting); an Advanced Diploma (in Financial or Accounting) or a Bachelors of Law Degree. These degrees can be obtained in South Africa or abroad.

For purposes of above, qualification titles on NQF level 7 that will be accepted as a minimum are:

• BCom Financial Accountancy
• BCom Accounting and Informatics
• BCom Chartered Accountancy
• BCom Management Accountancy
• BCom Forensic Accountancy
• BCom General Accounting
• BBusSci Finance
• BBusSci Finance and Accounting
• BBusSci Accounting Science
• BAccSci LLB
• BCom Law

2.       Experiential Learning or Experience Component

In terms of the practical workplace component, the applicant must have engaged in tax work as his or her sole or main activity for 5 consecutive years out of the last 7 years. Proof that this requirement is satisfied is achieved by providing a resume of tax work experience (verified by an employer or other senior tax professional). 

Competency Assessment

Applicants must provide SAIT with the following documents in order to be successful in the General Tax Practitioner designation:

• Provide proof of prior tax work experience, verified by a third party;
• Provide proof of their qualification on National Qualification Framework (NQF) Level 7 as indicated in accordance with the academic component above (all of which include assessments);
• Provide proof of a clear tax record;
• Provide proof of a clear criminal record.  

RETAINING CRITERIA

In order to ensure the currency of professional knowledge and to retain the General Tax Practitioner Designation, members must comply with the following 3 requirements:

1.        Code of Conduct

Members must adhere to the Professional Body Codes of Conduct and Ethics. 

2.       Continuing Professional Development (CPD)

Members must demonstrate a commitment to maintaining their skills by regularly involving themselves in continuous professional development. This requirement must be satisfied annually upon the close of each calendar year in which the person is a member of SAIT. 

Undertaking regular continuing professional development (CPD) ensures that the member:

• Maintains knowledge and skills to provide services of the highest quality;
• Remains current in terms of tax interpretation, legislation and policy direction; and
• Can properly advise clients of their rights and obligations in terms of the tax system. 

Members are required to fulfil mandatory 18 hours of annual CPD in order to maintain their SARS practitioner registration and their SAIT membership. This annual CPD requirement consists of:

These 18 hours must consist of:

10 hours of tax;

2 hours of ethics;

6 hours of learning related to the service provided by the member (such as accounting or law).

These CPD hour requirements include professional ethics.