Tax Practitioner

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Annual Declaration Evidence

Annual Declaration

Tax Practitioner Declaration
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SAICA 2024 TAX PRACTITIONER ANNUAL DECLARATION

Protection of Personal Information Act

Collection and Lawful Processing of Personal Information:

SAICA respects your privacy and recognises the importance of protecting your privacy in respect of your personal information. By completing and submitting this declaration, we will collect and/or verify, and process your personal information in the conducting and conclusion of the compliance and/or monitoring processes.

What Personal Information we collect and process: We will collect and/or verify, and process your personal information, including but not limited to your full name, identity number, SAICA membership number and contact details.

Processing of Personal Information: The personal information we collect and/or verify, and process will only be processed for the purpose it is collected for.

Please follow this link for our Data Protection Notice: https://saicawebprstorage.blob.core.windows.net/uploads/Data_Protection_Notice_Website_Final_Approved__310823.pdf

By completing and submitting this Tax Practitioner Annual Declaration, I, as the deponent, acknowledge that the facts contained therein and the declarations made fall within my personal knowledge and belief, are true and correct and I furthermore also understand the contents of this declaration.

1. Please provide detailed reasons as to why you did not submit the declaration by the due date of Friday, 31 January

2. I note that failure to submit the declaration by 31 January is in contravention of SAICA's By-Laws and may result in disciplinary action. Please motivate why disciplinary action should not be taken in the circumstances.

General Information

Please insert your personal details below. Note that the details inserted must align to that on your SARS eFiling profile - specifically your RAV01 form. Call the SARS Contact Centre if you're uncertain of how to confirm your details on your RAV01 form or refer to the SARS External Guide for guidance. Note that you will be required to complete all fields. Refer to the notes when providing details to ensure that your answer is in the correct format.

1. Please confirm your personal details (Please update your personal information on the SAICA Member Portal and ensure that all details provided align with details on your RAV01 form):

Name

Job Role

Preferred Name (for emailing purposes)

Surname

Initials

SAICA Membership No.

South African ID Number

Forieng ID & Passport

Email Address

Postal address

Business Phone Number

Mobile Number

Member Type

Income tax reference number

Tax practitioner number

2. Please select the applicable answer:

(If you are providing tax advice or completing tax returns for a fee and you are not registered as a tax practitioner, you will be guilty of committing a criminal offense in terms of section 234(c) of the Tax Administration Act, 28 of 2011)

Do you submit tax returns and/or provide tax advice for a fee?

Are you a registered tax practitioner?

Are you aware of or have you received a letter from SARS indicating SARS' intention to deregister you as a tax practitioner due to non-compliance, in terms of section 240(3)(a)-(d) of the Tax Administration Act, 2011?
- Please provide details.

3. Please select your Recognised Controlling Body (RCB) from the list provided:
Please refer to your Registration, Amendments and Verification (RAV01) form on your SARS eFiling profile to confirm which RCB you are registered with.

Tax Practitioner Registration Details

(If you registered in the year, the CPD requirement may be apportioned. If you registered in a prior year, you will be required to attain the full CPD hours for the year.)
4. If you are registered with SAICA as your RCB, please note whether you registered in or a prior year:
- Registration
  
  (It is important to provide the month in which you registered during the SAICA membership period to ensure that the CPD hours are correctly apportioned if you were not registered for the full 2024 membership period.)
  5. If you registered with SAICA as your RCB in the SAICA membership period (1 January to date), please select the month when you registered with SAICA as a tax practitioner:

Tax Practitioner Annual Declaration:

Tax Practitioners have until 31 December 2024 to attain the required CPD hours and until 31 January 2025 to submit the declaration. No exemption will be granted to Tax Practitioners for the CPD requirement. Tax Practitioners over the age of 65 also need to adhere to this requirement. If you registered for the first time as a Tax Practitioner in the 2024 calendar year, you must still submit an annual declaration and must keep a record of your CPD activities undertaken which will need to be presented if you are selected for monitoring.

Tax Practitioners must attain a minimum of 18 verifiable CPD hours annually, consisting of the following:
- 10 tax hours;
- 2 ethics hours; and
- 6 hours relating to the service provided by the individual, for example audit, financial reporting, etc. If the tax practitioner provides only tax services, then presumably additional tax CPD hours will fulfill this requirement (attending training for the service provided i.e. tax, audit , financial reporting training). Tax practitioners must obtain proof of attendance e.g. Certificate showing CPD hours, Attendance registers.
Take note that no time extension will be granted to Tax Practitioners to fulfill the CPD requirement after 31 December 2024. Make sure that you have sufficient CPD for 2024 by answering Integritax quizzes on eVOLVE and attend the SAICA tax-related seminars, for example the monthly Techtalk: Tax, which you may book via the SAICA website. The Integritax articles are published in the Accountancy SA– you will need to access these articles and read them before attempting to answer the quizzes. Remember to keep a record of your attendance for all learning events and complete quizzes where relevant to verify the CPD for SAICA webcast events. Quizzes for SAICA webcasts are available on the eVOLVE platform on the SAICA website. You will need to answer the relevant questions after the event.

For events that are provided with an external service provider, please ensure that assessments are completed after the event and request proof of attendance, e.g. certificates. Please note assessments must be completed before 31 December 2024.

NOTE: SAICA will, on a sample basis, verify Tax Practitioners’ compliance to the SARS Criteria for the Recognition of Controlling Bodies. Please note that the monitoring process and accordingly, the evidence, will be requested in February 2025, with a deadline date to be advised for the selected sample.

Declaration

5. I, as deponent do hereby confirm that during the SAICA membership period (i.e. 1 January to 31 December )

I have read and complied with SAICA By-laws and theCode of Professional Conduct applicable to my professional activity, and was tax compliant in all material respects in the conduct of my personal tax affairs on the date of this declaration.

Please provide details if answered FALSE. Note that the explanation you provide will be considered in determining any action to be taken as a result of your non-compliance.

My membership has not been terminated within the last five years because of serious misconduct and I am not facing any on-going or pending disciplinary action with any other recognised controlling body.

Please provide details if answered FALSE. Note that the explanation you provide will be considered in determining any action to be taken as a result of your non-compliance.

I have not been convicted of theft, fraud, forgery, issuing a forged document and/or any offence of which dishonesty is an element and I confirm that I have not committed any such offence/s in the last five years.

Please provide details if answered FALSE. Note that the explanation you provide will be considered in determining any action to be taken as a result of your non-compliance.

I have not been convicted of criminal offences in which violence is an element, and I confirm that there are no on-going or pending criminal prosecution cases against me.

Please provide details if answered FALSE. Note that the explanation you provide will be considered in determining any action to be taken as a result of your non-compliance.

I have not been provisionally or finally sequestrated and no such applications are on-going or pending against me.

Please provide details if answered FALSE. Note that the explanation you provide will be considered in determining any action to be taken as a result of your non-compliance.

I have not been convicted of nor have I been accused of a serious tax offence within the last five years and there are no on-going or pending prosecution against me for serious tax offences.

Please provide details if answered False. Note that the explanation you provide will be taken into account in determining any action to be considered as a result of your non-compliance.

I have/will have attained at least 18 verifiable CPD hours (10 tax hours, 2 ethics hours and 6 hours relating to the service provided by the individual, for example audit, financial reporting, etc.) in the SAICA membership period for purposes of being a tax practitioner (pro rata for lesser period) and maintained relevant records for all CPD hours.

Please provide details if answered FALSE. Note that the explanation you provide will be considered in determining any action to be taken as a result of your non-compliance.

7. If your response to any of the above statements changes between today and the submission due date of the declaration, please log onto the SAICA saica@saica.co.za or you may log onto the SAICA Member Portal to log a case (query) to communicate the change in circumstances. Please confirm that you understand this requirement, by selecting the option below.
I confirm that I will send an update if my response to any declaration statements changes between today and submission due date.

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