The Tax Technician Practitioner designation mainly requires basic accounting and legal knowledge but with a distinct focus on taxation. A Tax Technician Practitioner prepares and reviews tax returns while handling the early stages of a tax dispute. Most Tax Technician Practitioners work with tax returns of low tax complexity that are required of individual persons as well as small and medium enterprises.  Tax Technician Practitioners work mainly relates to personal and corporate tax returns, but Tax Technician Practitioners may also be involved in payroll taxation and value-added tax.

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 Tax Technician Practitioner Designation to be awarded, applicants must comply with the following two requirements: 

1.        Academic Component

Academic experience is based on  a registered National Qualifications Framework (NQF) qualification.  The applicant must have successfully completed a NQF level 5 qualification in tax, accounting, bookkeeping or comparable financial services field.

For purposes of the above, qualification titles on NQF level 5 that will be accepted as a minimum are:

• Certificate in Accounting
• Diploma in Accounting Technician
• Higher Certificate in Accounting / Accountancy / Accounting Science
• Higher Certificate in Accounting Practice
• Higher Certificate in Business Administration
• Higher Certificate in Tax Administration

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 Tax Technician 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 5 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;
• In addition, applicants will be required to satisfy a SAIT entry assessment.

Designation Recognition of Prior Learning (RPL) Statement

1.  Additional Requirements for NQF Level 4 Candidates: The Tax Technician Practitioner designation may be awarded through RPL when candidates have only an NQF Level 4 (National Certificate) qualification. Applicants who have only an NQF Level 4 upon entry must obtain 10 years tax of tax experience (instead of the standard 5 years). These applicants must also complete a logbook as a portfolio of evidence of their work experiences (along with the RPL assessment required of other tax technician applicants).
2. Structured Workplace Experience: In terms of the RPL mechanism for the workplace experience component, the Tax Technician Occupational Qualification allows for monitored and structured tax work of 3 years, which includes logbook verification. This structured 36-month learnership/internship may be used as an RPL route to satisfy the standard 5-year requirement given the structured oversight of the workplace experience through the logbook. These candidates will not be subject to the initial assessment normally required of Tax Technician Practitioner candidates because the Tax Technician Occupational Qualification includes an External Integrated Summative Assessment (EISA).
3. Waiver for NQF 6 Level Candidates: Candidates with a formal NQF level 6 qualification that includes two dedicated tax modules may receive an RPL route into the Tax Technician Practitioner designation, due to the difficulty level and knowledge covered in an NQF level 6 qualification. These candidates will not be subject to the initial assessment normally required of Tax Technician Practitioner candidates.
4. Alternative Entry for NQF 7 Level Candidates: Candidates with a formal NQF level 7 qualification (must include x2 Tax modules) are mainly directed to become General Tax Practitioners. However, NQF Level 7 candidates otherwise eligible to become General Tax Practitioners with 5 years of unstructured tax experience can choose instead to join as a Tax Technician Practitioner with only 3 years of unstructured tax experience (to be upgraded to a General Tax Practitioner after having obtained two additional years of tax experience). These candidates will not be subject to the initial assessment normally required of Tax Technician Practitioner candidates because of their NQF level 7 qualification.

RETAINING CRITERIA

In order to ensure the currency of professional knowledge and to retain the Tax Technician 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.