Memberships

The Chartered Tax Adviser (CTA) designation is the highest of SAIT's tax practitioner designations, as it aims at most experienced tax professionals with a solid accounting/tax/legal/economics background. CTA members are involved in tax advisory or tax litigation of a highly sophisticated nature. Members are involved in tax compliance mainly serve listed companies, multinationals, or long-established family groups.

Moreover, CTA members have specialised skills with respect to the full array of business income taxes, indirect taxes, and large entity payroll taxation. Many of these specialists focus on narrow areas of tax or economic sectors (e.g. mining and financial services). Some of these narrow areas entail mergers and acquisitions, finance, global mobility and international business tax, or very unique areas of tax, such as energy/environment.

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.

1. MAIN ENTRY CRITERIA

Candidates who wish to apply for the CTA designation will be evaluated based on:

• The submission of a portfolio of evidence (PoE) (Phase 1) that meets the criteria set out below as evaluated by SAIT; and
• The successful demonstration of such competencies in the Competency Assessment as evaluated by a panel of subject matter expert assessors (Phase 2).

PHASE 1:

Academic knowledge

• A certified copy of a SAQA recognised postgraduate qualification (NQF level 9 or higher) in tax (preferred), accounting or law; or
• Note that the minimum NQF that will be considered is an NQF level 8, however, such applicants will have to satisfy additional criteria as described in the SAIT Recognition of Prior Learning (RPL) policy.

1.2. Work experience in taxation

• Candidates must have engaged in a minimum of:
• ten (10) years of tax-related work experience, where at least five (5) of their years of tax-related work experience focused on specific clients or taxpayer matters as their sole or main activity within South Africa (preferred); or
• eight years (8) tax-related work experience, which includes successfully completing the SAIT Tax Professional / Tax Adviser structured workplace experience at an Approved Workplace Provider and passing the External Integrated Summative Assessment (EISA); and
• candidates must include a detailed CV in which their work experience is delineated. It must be readily ascertainable from the detailed CV whether or not the work experience criteria are met.

1.3. Submit a motivation letter

Through a letter of motivation (which can include supporting documents), applicants must demonstrate their excellent knowledge, skills and expertise in taxation. The candidates should take note of the following guidelines when compiling the motivation letter:

• the complexity of the tax-related work the candidate has engaged in (such as the size of the clients and analytical skills demonstrated);
• impact of the applicant's work in tax;
• innovation in the applicant's work in tax;
• ability to assess tax risks;
• tax technical thought leadership; or
• to what extent is the applicant currently taking ownership of their client portfolio, advising clients independently, or taking on a leadership role; and
• The Candidate must also explicitly indicate their main areas of specialism in taxation.

This motivation letter must be signed off by the director (or equivalent) to whom the candidate reports to at the time of the PoE application. Should the candidate not be successful in the first attempt, the candidate must wait for at least 12 months before re-applying for the CTA designation.

1.4. Recommendation letters

• Candidates are required to submit two (2) recommendation letters written by tax practitioners as defined (directors or equivalent) who have worked closely with the candidate in the last five (5) years, and who are willing to endorse the candidate based on exceptional tax knowledge, skills, client service and expertise. There is an annual limitation of up to 10 candidates for which the tax practitioner can provide recommendations to SAIT.
• At least one (1) of the above-mentioned tax professionals should preferably be a CTA member of SAIT.
• If neither are CTA members, a third (brief) nomination letter from a CTA member of SAIT is required. Such CTA members must be willing to nominate the candidate for admission to CTA membership.
• At least one (1) of the persons mentioned above must also act as principal in relation to the candidate's PoE and must confirm whether they agree with the candidate's assertions and evidence provided in the PoE. Such a person should be prepared to defend the candidate's PoE if called upon.

1.5 Compliance criteria

• Candidates must declare that they were a good standing member of a recognised controlling body (RCB) for the last three (3) years and have a current good standing certificate at the time of application;
• Candidates must apply for SAIT membership at the time of application for the CTA designation;
• Candidates must provide a declaration of a clear criminal record, including authorisation for SAIT to conduct a criminal background check. More specifically, the applicant's record must be free of financial or tax crimes for a period of five years prior to the application; and
• Candidates must provide evidence of current SARS tax-compliant status (good standing).

PHASE 2:

If the applicant is successful in Phase 1 of the CTA designation awarding process (i.e. the PoE is accepted as demonstrating exceptional knowledge, skills and expertise in taxation as required of a CTA member), the applicant will be invited to a Competency Assessment in which their exceptional knowledge, skills and expertise in their area of specialism in tax will be assessed by a panel of subject matter experts.

1.6. Mode of assessment

Individual Oral Assessment is conducted physically or virtually. The applicant will be assessed by a panel of subject matter experts.

1.7. Date of assessment

The assessment will be conducted twice a year, March and October.

1.8. Duration of assessment

A maximum of 2 hours where the candidate is allowed no more than 30 minutes for their presentation.

1.9. Presentation

The applicant is required to present a technical piece of work to the panel. Such presentation should be designed to demonstrate exceptional knowledge, skills and expertise. The presentation must include:

• The background facts relating to the client/taxpayer.
• The tax issue/problem/query.
• The application of the law to the facts to find a resolution.
• Any nuances/ uncertainties associated with the views adopted in the opinion (if any).

The applicant must submit their presentation to the panel five (5) days before the scheduled assessment.

1.10. Structure of the assessment

The chair will preside over the proceedings for the day. The competency assessment will be evaluated against a rubric.

• The panel will ask two questions relating to the presentation where such questions will be aimed at providing the applicant with a further opportunity to demonstrate their exceptional knowledge, skills and expertise;
• The panel will always ask the candidate to discuss the tax implications in relation to their presentation if the facts and circumstances were changed; and
• The panel will always ask the candidate to discuss and provide commentary.

1.11. Outcome of the assessment

• The applicant will be excused after the assessment where each panellist will complete the rubric and score the applicant.
• The chair will moderate the results and lead the discussion for the panellist to reach an agreed recommendation to the CTA Committee.
• The decision of the Education Committee based on the CTA Committee recommendation is final.
• The applicant may re-apply after 3 years should they fall short.

2. RETENTION CRITERIA

Members with CTA status must satisfy the same retention criteria as other SAIT members having tax practitioner status. This criteria includes continuation of a clear criminal record, personal tax compliance and annual continuous professional development (CPD) as well as continued satisfaction of the SAIT professional code of conduct.

In order to ensure their currency of professional knowledge and to retain the Charted Tax Adviser designation, members must comply with the following 3 requirements:

2.1. Code of conduct

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

2.2. Continuing professional development

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

Undertaking regular 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:

• 10 hours of tax;
• 2 hours of ethics; and
• 6 hours of learning related to the service provided by the member (such as accounting or law).

The Master Tax Practitioner (MTP) designation is connected to other careers within the family of accounting, legal and financial service professions but with a distinct focus on taxation. Most Master Tax Practitioners are engaged in tax advisory work or extensive tax controversy work.  Master Tax Practitioners engaged in tax compliance work typically only to prepare and review complex returns of listed entities or very large businesses.

Master 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.  Most Master Tax Practitioners have developed a unique subspecialisation of tax expertise in areas such as international taxation, mergers and acquisitions as well as wealth planning.

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

1.        Academic Component

In terms of the academic component, the applicant must have successfully completed an NQF Level 9 qualification that is wholly or mainly devoted to tax. An NQF Level 9 qualification of this nature typically includes a Master's degree or LLM (Master of Laws) degree in taxation. These degrees can be obtained in South Africa or abroad.  

For purposes above, qualification titles on NQF level 9 that will be accepted as a minimum are:

• MCom Taxation
• MAcc Taxation
• MCom Acc (Taxation)
• MPhil Taxation
• MPhil Acc (Taxation)
• LLM Master of Laws
• LLM South African Tax Law
• LLM International Tax Law
• PhD Tax Policy

2.       Experiential Learning or Experience Component

In terms of the practical workplace component, applicants must have engaged in tax work as their sole or main activity for 5 consecutive years out of the last 10 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 Master 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 9 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 their currency of professional knowledge and to retain the Master 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.

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.

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.

The Master Customs & Trade Practitioner is responsible for consulting and / or dispute management relating to some or all of the following:

• Customs classification under the Harmonised System,
• Customs valuation under the World Customs Organisation valuation code,
• Rules of origin and preferences under trade agreements,
• Customs control procedures and documentation, and
• International trade (e.g. exchange control, indirect tax and foreign law relating to imports and exports).

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.

2. AWARDING CRITERIA

The applicant for membership as a Master Customs & Trade Practitioner will have to satisfy both academic and workplace experience requirements. Workplace experience accumulated in the customs field is based on the number of years of tax practice undertaken as endorsed by third parties. Academic experience is based on officially recognised National Qualifications Framework (NQF) levels achieved.

Experiential Learning or Experience Component

Master Customs & Trade Practitioners must be able to perform the following functions:

• Provide technical assistance in interpretation of laws/regulations, product description, harmonized tariff codes, country of origin and for the resolution of all import/export compliance issues;
• Review or audit compliance systems relating to customs, including valuation, tariff codes and country of origin;
• Develop and implement risk assessments / gap analysis on customs / trade issues;
• Support supply chains and provide alternatives to cross-border supply chain sourcing decisions; and
• Develop procedures, training, and assessment programmes to identify defects, develop solutions and coordinate supply chain implementation.

In order to become a Master Customs & Trade Practitioner, the applicant must have work experience in customs or trade law for 10 years (out of the last 12 years) prior to application for membership, and:

Under Route 1: The applicant must have a set level of experience at a management level when his or her application is made. More specifically, the applicant must: (i) be a partner or director of an advisory firm that includes the provision of advice on customs or international trade, or (ii) lead the team of a company or within a government body (e.g. SARS) containing at least 5 or more full-time staff engaged in customs / trade processes.

Under Route 2: The applicant must have an NQF Level 9 or 10 in International Trade Law or Customs.

Under Route 3: The applicant must be recognised as an expert by his or her peers. More specifically, the applicant must provide three references from Customs experts (with 10 years of experience or more) in support of their Master Customs & Trade Practitioner membership.

Proof of the above work requirements are achieved by providing a resume of work experience (verified by an employer or other senior customs expert).

Academic Component

In terms of the academic component, the applicant must have successfully completed an NQF Level 7 or 8 qualification that preferably includes customs, trade, economics, logistics or tax modules. An NQF Level 7 or 8 qualification of this nature includes various forms of accounting degrees, law degrees, economics degrees, degrees in logistics or postgraduate degrees in tax or trade.

Applicants are alternatively eligible for this membership if they hold a diploma or degree at an    NQF level 6 if that diploma or degree is dedicated to international trade or customs. Because many seasoned experts lack a formal university degree, recognition of prior learning for very seasoned customs applicants may be allowed for the "master" designation based on the level of strategic senior practical experience.

3. RETAINING CRITERIA

In order to ensure their currency of professional knowledge and to retain the Master Customs & Trade Practitioner Designation, members must comply with the following 3 requirements:

          Code of Conduct

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

          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.

The General Customs & Trade Practitioner is responsible for consulting and / or dispute management relating to some or all of the following:

• Customs classification under the Harmonised System,
• Customs valuation under the World Customs Organisation valuation code,
• Rules of origin and preferences under preferential trade agreements, and
• Customs procedures and documentation.

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.

2. AWARDING CRITERIA

The applicant for membership as a General Customs & Trade Practitioner will have to satisfy both academic and workplace experience requirements. Workplace experience accumulated in the customs field is based on the number of years of tax practice undertaken as endorsed by third parties. Academic experience is based on officially recognised National Qualifications Framework (NQF) levels achieved.

Experiential Learning or Experience Component

In terms of the practical workplace component, applicants must have work experience in some of the following:

• Provide technical assistance in interpretation of laws/regulations, product description, harmonized tariff codes, country of origin and for the resolution of all import/export compliance issues;
• Review or audit compliance systems relating to customs, including valuation, tariff codes and country of origin;
• Develop and implement risk assessments / gap analysis on customs / trade issues;
• Support supply chains and provide alternatives to cross-border supply chain sourcing decisions; and
• Develop procedures, training, and assessment programmes to identify defects, develop solutions and coordinate supply chain implementation.

In terms of the above, the applicant must have work experience in customs or trade law as his or her sole or main activity for 5 consecutive years out of the last 7 years. Proof of this requirement is achieved by providing a resume of work experience (verified by an employer or other senior customs expert).

Academic Component

In terms of the academic component, the applicant must have successfully completed an NQF Level 7 or 8 qualification that preferably includes customs, trade, economics, logistics or tax modules. An NQF Level 7 or 8 qualification of this nature includes various forms of accounting degrees, law degrees, economics degrees, degrees in logistics or postgraduate degrees in tax or trade.

Other NQF 7 or 8 qualifications are sufficient if further supported by passed certificates or diplomas in customs or trade. Applicants are alternatively eligible for this membership if they hold a diploma or degree at an NQF level 6 if that diploma or degree is dedicated to international trade or customs. Because many seasoned experts lack a formal university degree, recognition of prior learning for very seasoned customs applicants may be allowed for the "master" designation based on the level of strategic practical experience.

3. RETAINING CRITERIA

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

     Code of Conduct

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

    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.

The Customs Compliance Practitioner is responsible for procedural and operational aspects of imports and exports, including:

• The preparation of documents related to release and clearance on behalf of traders;
• Submission of declarations and other information to Customs and other government agencies;
• Payment of duties and taxes on behalf of traders; samples before the lodging of a Customs declaration; dealing with refunds and adjustments on behalf of traders;
• Accounting of goods and the entry of goods; liaising with other government agencies for licences, permits and other requirements;
• Assistance in post clearance audits; representation of clients in dispute resolutions; and
• General guidance to traders in meeting various regulatory requirements and operational planning.

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.

2. AWARDING CRITERIA

The applicant for membership as a Customs Compliance Practitioner will have to satisfy both academic and workplace experience requirements. Workplace experience accumulated in the customs field is based on the number of years of tax practice undertaken as endorsed by third parties. Academic experience is based on officially recognised National Qualifications Framework (NQF) levels achieved as well as an initial assessment. 

Experiential Learning or Experience Component

In order to become a Customs Compliance Practitioner, the applicant must have work experience as his or her sole or main activity for 5 consecutive years out of the last 7 years before the application for membership. Proof of workplace experience is achieved by providing a resume of customs work experience (verified by an employer or other senior customs expert).

Academic Component

The applicant must have successfully completed an NQF Level 5 qualification recognised by the Department of Higher Education. The Customs Compliance Practitioner designation also requires an entry assessment demonstrating experienced skill in Customs practice. 

3. RETAINING CRITERIA

In order to ensure their currency of professional knowledge and to retain the Customs Compliance 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.

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.

The Transfer Pricing Specialist designation is unique specialisation within the field of taxation.  This specialisation requires a mix of skills in accounting, economics, law and general commerce.   Transfer Pricing Specialists engage in compliance, tax disputes and advisory work.  Most Transfer Pricing Specialists focus on compliance and the early stages of tax disputes with much of their efforts directed toward local files and master files.  Transfer Pricing Specialists with a greater emphasis on legal experience tend to focus on tax disputes.  Senior transfer pricing specialists tend to have a greater focus on global supply (and value) chain planning.

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 Transfer Pricing Specialist designation to be awarded, applicants must comply with the following two requirements: 

1.        Academic Component

Academic experience is based on registered NQF qualifications achieved through formal assessments.  In terms of the academic component, the applicant must have successfully completed an NQF Level 8 (Bachelor Honours Degree or Postgraduate Diploma) in economics, accounting, finance or law. These degrees can be obtained in South Africa or abroad. 

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

• BCom Honours Taxation
• PG Dip Accounting
• PD Dip Taxation
• PG Dip Tax Law
• PG Dip Commerce
• BCom Honours Accounting / CTA
• PG Dip in Chartered Accountancy
• PG Dip in General Accountancy
• PG Dip International Tax Law
• BAccSci (Hons) Accounting Science
• PG Dip Accountancy - Taxation elective
• Tax Professional Occupational Qualification
• LLB Law
• BAdmin Honours Economics
• BCom Honours Economics

(this list may include other qualifications on NQF level 8)

2.       Experiential Learning or Experience Component

In terms of the practical workplace component, the applicant must have engaged in transfer pricing work as his or her main activity for 5 consecutive years out of the last 5 years. Proof that this requirement is satisfied is achieved by providing a resume of transfer pricing 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 Transfer Pricing Specialist designation:

• Provide proof of prior tax work experience, verified by a third-party;
• 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;
• In addition, all applicants will be required to satisfy two SAIT entry assessments to confirm competency in both transfer pricing compliance and transfer pricing advisory. 

Designation Recognition of Prior Learning (RPL) Statement

The Transfer Pricing Specialist designation may be awarded through RPL when candidates lack the required NQF Level 8.  Depending on the candidate's circumstances, this RPL mechanism will require alternative learning pathways (formal or non-formal qualifications) that specialise in transfer pricing; additional transfer pricing workplace experience will also be considered for the RPL route. 

1. Structured Workplace Alternative:In terms of the RPL mechanism for the workplace experience component, the programme allows for monitored dedicated transfer pricing work for up to   2 years, which includes logbook verification. This structured learnership/internship may be used as an RPL route to satisfy the standard 5 years of work experience.
2. Extensive work experience Alternative: This designation may be awarded through an RPL mechanism in terms of candidates lacking the required NQF Level 8 Degree with 10 years of Transfer Pricing experience. 

RETAINING CRITERIA

In order to ensure their currency of professional knowledge and to retain the Transfer Pricing Specialist 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.