Awarding Criteria

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

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.

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.

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

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.