Contact Details
Employment Details
Professional Code
Ethics and Discipline
Registered tax practitioner declaration
Continued professional development
Supporting Documents
Checklist Documents
- Copy of your ID or Passport
- Letter of good standing (RMA applicants ONLY)
- Foreign Qualifiers Form (RMA applicants ONLY)
- Proof of Payments (In case of Bank Transfer)
Documents Submitted
Declaration of non-residency
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:
- The vendor's copy of the zero-rated tax invoice
- The recipient's order or the contract between the recipient and the vendor
- 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
- 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.
Terms and Condition
Member Certificate
Submit Application
Checklist Documents
- Copy of your ID or Passport
- Letter of good standing (RMA applicants ONLY)
- Foreign Qualifiers Form (RMA applicants ONLY)
- Proof of Payments (In case of Bank Transfer)