Accountancy Organization

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Personal Details

personBasic Information

schoolQualifications

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Contact Details

contact_phone Contact Numbers

email Email

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Employment Details

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Professional Code

business Indicate your main activity by choosing one (only) of the options below

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Ethics and Discipline

Registered tax practitioner declaration

You will be forwarded details of how to submit an electronic application to be registered as a Tax Practitioner with SAICA as your RCB. Please note SAICA levies an annual Tax Practitioner Regulatory Fee.

description Declaration

Please note that processing of your application may be delayed in order to allow our Compliance Unit to review your application

Please note that processing of your application may be delayed in order to allow our Compliance Unit to review your application

Continued professional development

Our CPD Compliance Department will need to review your application for compliance with SAICA's CPD or Life

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Supporting Documents

attach_file Checklist Documents

  1. Copy of your ID or Passport
  2. Letter of good standing (RMA applicants ONLY)
  3. Foreign Qualifiers Form (RMA applicants ONLY)
  4. Proof of Payments (In case of Bank Transfer)

attach_file Documents Submitted

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Declaration of non-residency

assignment Declaration of non-residency

In order for SAICA to apply the zero-rate on services supplied to non-resident members of the Republic, we require written confirmation from the recipient that the recipient is not a resident of the Republic, where not stated in the recipient's order or contract between the recipient and the vendor

My non-residency is based on the fact that I am not ordinarily resident1 in South Africa and I do not meet the requirements of the physical presence test2

I declare that the information that I provided is correct and I authorize SAICA to use it. I understand that this information will be used as documentary support for the for the VAT Zero rating of my membership fees.

I understand that I must submit the required declaration no later than the 45 days before SAICA’s billing date in order for the invoices to reflect the appropriate zero rating.

I understand that if I do not provide the required declaration, VAT will be levied at the standard rate (currently 15%) for any service I receive from SAICA

I will notify SAICA if my non-residency status changes. SAICA may request an updated declaration at their discretion

Notes :-

1A person will be considered to be ordinarily resident in South Africa, if South Africa is the country to which that person will naturally and as a matter of course return to after his or her wanderings. It could be described as that person’s usual or principal residence, or his or her real home

2To meet the requirements of the physical presence test that person must be physically present in South Africa for a period or periods exceeding –

  • 91 days in total during the year of assessment under consideration, as well as 91 days in total during each of the five years of assessment preceding the year of assessment; and
  • 915 days in total during those five preceding years of assessment.

Declaration of non-residency

ZERO RATING VAT DECLARATION

DOCUMENTARY PROOF REQUIRED FOR THE VAT ZERO-RATING OF SAICA SERVICES OFFERED TO NON-RESIDENT MEMBERS

In terms of the SAICA By-laws, each member of the Institute, other than honorary or long service members, shall pay an annual subscription fee at such time and of such amount and on such conditions as may from time to time be determined by the SAICA Board. The CA(SA) designation may only be used by members in good standing with SAICA.

On an annual basis, between October and December, members are issued with tax invoices in respect of the following year's membership fees. Membership subscriptions are payable on an annual basis by 31 January for any particular year of membership.

On an annual basis, between October and December, members are issued with tax invoices in respect of the following year's membership fees. Membership subscriptions are payable on an annual basis by 31 January for any particular year of membership.

The required documentary proof as contemplated in section 11(3) and acceptable to the Commissioner is set out in Interpretation Note No. 31. According to the requirements of the Interpretation Note, in order for SAICA to apply the zero-rate on services supplied to non-resident members of the Republic [section 11(2)(ℓ)] the following documentary proof is required:

  1. The vendor's copy of the zero-rated tax invoice
  2. The recipient's order or the contract between the recipient and the vendor
  3. Written confirmation from the recipient that the recipient is not a resident of the Republic, where not stated in the recipient's order or contract between the recipient and the vendor
  4. Proof of payment

In order to meet requirement c) SAICA would need to obtain formal written/electronic confirmation from members confirming their residence status. It is against this background that members are required to submit a declaration in the prescribed format of their residence status.

SAICA requests all members to submit the declarations as soon as a member becomes non-resident. In order for the zero-rated VAT invoice to be generated this would need to be received one month prior to our billing date.

If you are in possession of an invoice including the Standard VAT rate, on receipt of your declaration, your credit note and, if required, a refund will be processed.

assignment Declaration of non-residency

In order for SAICA to apply the zero-rate on services supplied to non-resident members of the Republic, we require written confirmation from the recipient that the recipient is not a resident of the Republic, where not stated in the recipient's order or contract between the recipient and the vendor

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Terms and Condition

assignment Terms and conditions

Terms and Condition

1. I undertake, if admitted, to comply with the provisions of the SAICA constitution and bylaws for as long as I shall remain a member/associate.

2. Unless otherwise stipulated, the postal address, email address and telephone numbers as provided by me as part of this application by shall be regarded as my domicilium citandi et executandi and SAICA will use these details for service of any disciplinary or legal processes.

3. As a member/associate I will inform SAICA of all changes of address and contact details and subsequent updates shall be regarded as my domicilium citandi et executandi.

4. Subscription fees are invoiced annually for a calendar year and are due on 1 January, payable by no later than 31st of January of every year, irrespective of the month of joining SAICA.

5. A member's/associate's financial status for the year is dependent on the member's/associate's status on 1 January of the relevant year, i.e. Full membership/ Members over 60 years of age/ Long Service Member.

6. A member/associate who is non-resident by SARS definition, and has supplied SAICA with a Declaration of non-residency to that effect, will not be liable for VAT. All other members/associates must pay the standard 15% VAT charge on all invoices.

7. When joining SAICA on/after 1 July as a new member/associate, half year subscription fees, but full entrance fee, will be payable for the year in question. Full subscription fees remain payable for the following year by the 31st of January of that year.

8. All members/associates are invoiced in their individual capacity as members/associates and no invoice will be issued in the name of a company.

9. In the case of an overpayment being made, the Membership department will be informed whether to refund the amount or credit to future subscription fees, with no interest being paid.

10. A 10% penalty will be levied monthly from the end of February in respect of outstanding subscription fees, with a maximum penalty of 40%.This penalty amount may be subject to increase as part of the SAICA annual budget.

11. Members/Associates will be struck off from the register from 1 June should subscription fees be outstanding. Certificates must be returned to the Institute and the CA (SA) designations may no longer be used. Use of the CA (SA) designation thereafter, will constitute a criminal offence and is liable to a minimum R20 000 fine.

12. The names of all members/associates struck-off for non-payment of subscriptions may be published on the SAICA Website.

13. Applications for resignations and concessions must be received in writing by SAICA on or before 31 January of the applicable year. Applications received thereafter, will not be accepted. Failure to submit a resignation will result in the associateship fee for that year becoming due and payable.

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Member Certificate

Once your CA (SA) application is approved and you have been admitted as a CA (SA). SAICA will issue a certificate of membership under the common seal of the institute. The membership certificate confirms that you are the holder of the pre-eminent CA (SA) designation.

Certificates are issued after we confirm successful activation of your CA (SA) membership. We will courier certificates to any local and international address. To ensure that your membership certificate reaches you as soon as possible, we request that you provide us with a physical address where we may deliver your membership certificate. Delivery is during office hours and someone must be available to sign for the package (i.e. weekdays, excluding weekends and public holidays).

mail Delivery Address

Submit Application

attach_file Checklist Documents

  1. Copy of your ID or Passport
  2. Letter of good standing (RMA applicants ONLY)
  3. Foreign Qualifiers Form (RMA applicants ONLY)
  4. Proof of Payments (In case of Bank Transfer)

Mandatory Sections Status

Completion Status
  • Accountancy Organization : Completed
  • Personal Details : Completed
  • Contact Details : Completed
  • Employment Details : Completed
  • Professional Code : Completed
  • Ethics and Discipline : Completed
  • Tax Practitioner Declaration : Completed
  • Continued Professional Development : Completed
  • Supporting Documents : Completed
  • Declaration of Non-Residency : Completed
  • Terms and Conditions : Completed
  • Member Certificate : Completed
  • Payment and Fees : Completed

Declaration

I certify that the information submitted by me herein is complete, true and correct in every detail. I authorise SAICA to conduct reference checks to any information provided by me, if necessary. I also undertake, if admitted, to comply with the provisions of the regulations* by whatever name called from time to time in force, for so long as I shall remain a member

*Regulations shall mean: In the case of SAICA, the provisions of the Constitution and By-Laws; I enclose the prescribed entrance fee and subscription, and undertake, if admitted, to pay timeously the annual or other subscriptions due by me to SAICA as determined by its Board from time to time

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