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General Tax Practitioner (GP(SA))

The General Tax Practitioner (GTP) designation is associated with the broader family of accounting, legal, and financial service professions, with a specific and advanced focus on taxation.

A General Tax Practitioner is responsible for preparing and reviewing tax returns, handling tax disputes, and drafting tax opinions. While their primary focus is on compliance, they also provide advisory and tax controversy services in support of that work.

 

Awarding Criteria

To be awarded the General Tax Practitioner designation, applicants must meet the following three core requirements:

1. Academic Component

Applicants must have completed a formal academic qualification registered on the National Qualifications Framework (NQF) at Level 7 or higher, which includes:

  • At least two dedicated tax modules, or
  • Multiple law modules, in the case of a Law degree

Acceptable qualifications include (but are not limited to):

  • Bachelor of Commerce (BCom) in:
    • Financial Accountancy
    • Accounting and Informatics
    • Chartered Accountancy
    • Management Accountancy
    • Forensic Accountancy
    • General Accounting
  • Bachelor of Business Science (BBusSci) in:
    • Finance
    • Finance and Accounting
    • Accounting Science
  • Bachelor of Accounting Science (BAccSci)
  • Bachelor of Laws (LLB) (with sufficient tax/law module exposure)
  • Bachelor of Commerce in Law
  • Advanced Diploma in Accounting or Financial disciplines
  • Bachelor of Technology (BTech) in Accounting or Finance

These qualifications may be obtained in South Africa or abroad, provided they meet the stated academic criteria and assessment standards.

2. Experiential Learning or Experience Component

Applicants must have engaged in tax work as their primary or sole activity for a minimum of five (5) consecutive years within the past seven (7) years.

This experience must be evidenced through a resume of tax work, verified by an employer or senior tax professional.

3. Competency Assessment

To qualify, applicants must submit the following documentation:

  • Proof of verified tax work experience (signed by a third party)
  • Proof of an NQF Level 7 qualification, as outlined above
  • Proof of a clear tax record
  • Proof of a clear criminal record
4. SARS Readiness Programme

In line with SARS-recognised criteria for Recognised Controlling Bodies (RCBs) and registered tax practitioners, all applicants must complete the SARS Readiness Programme before registering as a tax practitioner.

Retaining the Designation

To maintain the designation, members must meet the following requirements annually:

1. Code of Conduct

Members must adhere to the SAIT Professional Code of Conduct and Ethics.

2. Continuing Professional Development (CPD)

Members must complete a total of 30 hours of CPD annually, in line with SARS and SAIT requirements:

  • 18 verifiable hours, consisting of:
    • 10 hours: Tax-related CPD
    • 6 hours: Profession-related CPD
    • 2 hours: Ethics CPD
  • 12 non-verifiable hours of relevant learning
3. Annual Fees

All members must ensure that their annual membership fees are paid.

Description  Fee Amount  Notes
Registration Fee  R800.00 Once off registration fee to process your application
Annual Membership Fee  R7 332.00 Payable within 30 days of approval 
Monthly Option  1st, 15th, or 25th of each month Debit order option available 
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