The Tax Adviser (TA) designation is connected to the family of accounting, legal and other financial service professions but with a distinct focus on taxation.  Tax Advisers typically begin their career in a tax subspecialisation, such as international tax, corporate tax and value-added tax.  Many develop the ability of undertaking compliance, tax controversy and advisory within this specialisation.  Others develop a more horizontal experience, understanding compliance, tax controversy or advisory in a series of related tax subspecialities.

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 Adviser designation to be awarded, applicants must comply with the following two requirements: 

1.        Academic Component

Academic experience is based on NQF qualifications achieved through various formal assessments.  In terms of the academic component, the applicant must have successfully completed an NQF Level 8 qualification that includes at least two modules in tax (or multiple modules in law pursuant to a Law degree). An NQF Level 8 qualification of this nature typically includes a Bachelor Honours Degree or Postgraduate Diploma in tax, accounting or law. An Occupational Qualification on an NQF level 8 such as the Tax Professional Occupational Qualification is also acceptable.

For purposes of the above, qualification titles on NQF level 8 that will be accepted as a minimum are:

• Tax Professional Occupational Qualification
• BCom Honours Taxation
• PD Dip Taxation
• PG Dip Tax Law
• PG Dip International Tax Law

2.       Experiential Learning or Experience Component

In terms of the practical workplace component, the applicant must have engaged in tax work as their sole or main activity for 3 consecutive years.  This work experience must be part of a monitored (structured) programme, which includes logbook verification. 

Competency Assessment

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

• Provide proof of prior tax work experience, verified by SAIT through a structured learnership programme;
• Provide proof of their qualification on National Qualification Framework (NQF) Level 8 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;
• All applicants will be required to satisfy a 2-day SAIT Board assessment.

Designation Recognition of Prior Learning (RPL) Statement

The Tax Adviser designation may be awarded in terms of the RPL mechanism for unstructured workplace experience which includes an alternative logbook for a minimum of 5 unstructured years.

RETAINING CRITERIA

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