Tax Agents

The Tax Administration Act no.37 of 2018 and the Tax Administration Regulation Order no.154 of 2019 introduced registration requirements for persons providing tax agent services.

Only registered tax agents can demand or receive any fee for providing tax agent services.

Only registered tax agents are authorized to sign and file documents / returns on behalf of their clients (refer to part 4 of the Tax Administration Regulation Order no.154 of 2019 for conditions to this).

The registration requirement applies from 1 April 2020 and involves tax agent applicants to make an initial application and – once registered annual renewals.

1. What are Tax Agent Services?

Tax Agent services are defined as:

· the preparation of tax returns on behalf of taxpayers;

· the preparation of notices of objection on behalf of taxpayers in relation to the tax laws;

· the provision of advice to taxpayers on the application of the tax laws;

· representing taxpayers in their dealings with the Department in relation to the tax laws;

· the transaction of any other tax-related business on behalf of taxpayers with the Department in relation to the tax laws.

2. The registration process

An application is made for registration using the form available at our counters or on this website.

An application fee needs to be paid.

To be registered, the individual applicant must:

· satisfy fit and proper person and good character criteria