Awarding Criteria

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

Applicants must have completed a National Qualifications Framework (NQF) Level 9 qualification that is either wholly or primarily focused on taxation. Acceptable qualifications typically include a Master’s degree or LLM (Master of Laws) in Taxation, either from South African or international institutions.

Accepted qualification titles at NQF Level 9 include:

• MCom in Taxation
• MAcc in Taxation
• MCom (Accounting) – Taxation
• MPhil in Taxation
• MPhil (Accounting) – Taxation
• LLM – Master of Laws
• LLM – South African Tax Law
• LLM – International Tax Law
• PhD – Tax Policy (accepted in specific cases depending on content focus)

Applicants must have engaged in tax work as their primary or sole activity for at least five (5) consecutive years within the past ten (10) years.

Evidence of this requirement must be submitted in the form of a resume of tax experience, verified by an employer or other senior tax professional.

Applicants must provide SAIT with the following:

• Verified proof of tax work experience
• Proof of an NQF Level 9 qualification, as listed 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.