The Tax Technician Practitioner designation requires foundational knowledge in accounting and law, with a specific focus on taxation. A Tax Technician Practitioner typically prepares and reviews tax returns and assists in the early stages of tax disputes. 

Most Tax Technician Practitioners work on tax returns with low complexity, including those required by individuals, small businesses, and medium enterprises. While their core duties relate to personal and corporate tax returns, they may also be involved in payroll taxation and value-added tax (VAT). 

AWARDING CRITERIA 

To be awarded the Tax Technician Practitioner designation, applicants must meet the following three core requirements: 

1 - Academic Component 

Applicants must have successfully completed a SAQA registered National Qualifications Framework (NQF) Level 5 qualification in taxation, accounting, bookkeeping, or a comparable field in financial services. 

Accepted qualification titles at NQF Level 5 include (but are not limited to): 

• 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 

Applicants must have engaged in tax work as their sole or primary activity for at least five (5) consecutive years within the past seven (7) years. 

Evidence must be provided in the form of a resume or portfolio of tax work, verified by an employer or senior tax professional. 

 3 - Competency Assessment 

Applicants must provide the following: 

• Verified proof of prior tax work experience 
• Proof of an NQF Level 5 qualification as detailed above (including completion of assessments) 
• Proof of a clear tax record 
• Proof of a clear criminal record 
• Completion of a SAIT entry assessment 

 4 - SARS Readiness Programme 

In accordance with the SARS-recognised criteria for Recognised Controlling Bodies (RCBs) and tax practitioners, completion of the SARS Readiness Programme is compulsory for individuals who wish to register as tax practitioners. 

RECOGNITION OF PRIOR LEARNING (RPL) STATEMENT 

Alternative pathways are provided for candidates who do not meet the standard academic requirements, through Recognition of Prior Learning (RPL). 

For NQF Level 4 Candidates 

Candidates holding only an NQF Level 4 qualification (National Certificate) may still be awarded the designation via RPL if they meet the following: 

• Minimum of 10 years of verifiable tax experience 
• Completion of a logbook (portfolio of evidence) 
• Completion of the standard RPL assessment 

Structured Workplace Experience (RPL Pathway) 

Candidates who have completed the Tax Technician Occupational Qualification, which includes 3 years of structured, monitored workplace experience (learnership/internship), may use this experience to meet the 5-year work requirement. This pathway includes: 

• Completion of a verified logbook 
• Exemption from the SAIT entry assessment, as the qualification includes an External Integrated Summative Assessment (EISA) 

Waiver for NQF Level 6 Candidates 

Candidates with an NQF Level 6 qualification, including two dedicated tax modules, may qualify through RPL due to the advanced content and complexity of the qualification. These candidates: 

• Are exempt from the SAIT entry assessment 

Alternative Entry for NQF Level 7 Candidates 

Candidates with a formal NQF Level 7 qualification (which includes two tax modules) are generally directed towards the General Tax Practitioner designation. However, they may opt to: 

• Apply for the Tax Technician Practitioner designation with 3 years of unstructured tax experience 
• Be upgraded to General Tax Practitioner status after completing 2 additional years of experience 
• Be exempt from the SAIT entry assessment due to the level of their qualification 

RETAINING THE DESIGNATION 

To maintain the designation, members must meet the following requirements annually: 

1 - Code of Conduct 

Members must adhere to the SAIT Professional Code of Conduct and Ethics. 

 2 - Continuing Professional Development (CPD) 

Members must complete a total of 30 hours of CPD annually, in line with SARS and SAIT requirements: 

• 18 verifiable hours, consisting of: 
• 10 hours: Tax-related CPD 
• 6 hours: Profession-related CPD 
• 2 hours: Ethics CPD 
• 12 non-verifiable hours of relevant learning 

 3 - Annual Fees 

All members must ensure that their annual membership fees are paid. 

Registration Fee 

R800.00 - Once-off fee to process your application 

Annual Membership Fee 

R5,272.80 - Payable within 30 days of approval 

Monthly Option 

1st, 15th, or 25th of each month - Debit order option available