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Transfer Pricing Specialist (TPS)

The Transfer Pricing Specialist designation is a unique professional credential within the broader field of taxation. It reflects expertise in the design, application, and defence of transfer pricing frameworks, requiring an integrated skill set that spans accounting, economics, law, and commerce. 

Transfer Pricing Specialists engage in compliance, advisory, and tax dispute resolution. Most focus on the preparation of local files and master files, as well as handling the early stages of transfer pricing disputes. Those with a legal background often take on escalated dispute matters, while senior professionals typically focus on global value chain planning, intercompany pricing strategies, and cross-border risk management. 

Awarding Criteria

To be awarded the Transfer Pricing Specialist designation, applicants must satisfy the following three core requirements:

1. Academic Component

Applicants must hold a National Qualifications Framework (NQF) Level 8 qualification (Bachelor Honours Degree or Postgraduate Diploma) in economics, accounting, finance, or law, obtained either in South Africa or internationally.

Accepted qualification titles include (but are not limited to):

  • BCom Honours in Taxation / Accounting / Economics
  • Postgraduate Diploma (PG Dip) in:
    • Accounting
    • Taxation
    • Tax Law
    • Commerce
    • General Accountancy
    • Chartered Accountancy
    • International Tax Law
    • Accountancy (with a Tax elective)
  • BAccSci (Hons) in Accounting Science
  • Tax Professional Occupational Qualification
  • LLB in Law
  • BAdmin Honours in Economics

Other relevant NQF Level 8 qualifications may be accepted, subject to review.

2. Experiential Learning or Experience Component

Applicants must have engaged in dedicated transfer pricing work as their primary activity for a minimum of five (5) consecutive years within the last five (5) years.

Verification requires:

  • A detailed resume outlining transfer pricing responsibilities
  • Third-party confirmation by a senior tax professional or employer
3. Competency Assessment

To demonstrate competence, applicants must submit the following:

  • Verified proof of transfer pricing work experience
  • Proof of an NQF Level 8 qualification, as listed above
  • Proof of a clear tax record
  • Proof of a clear criminal record

All applicants must also complete a SAIT Board Assessment to demonstrate practical and theoretical competence.

4. Designation Recognition of Prior Learning (RPL) Statement

The Transfer Pricing Specialist designation may be awarded via Recognition of Prior Learning (RPL) for applicants who do not meet the standard academic or experiential requirements.

Structured Workplace Experience Alternative:

  • Minimum of 3 years of monitored, dedicated transfer pricing work
  • Completion of a verified logbook through a structured internship or learnership
  • May be used to meet the 5-year experience requirement under RPL
5. 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.

 

DETAILED DESCRIPTION FEE AMOUNT NOTE
Registration Fee R800.00 Once-off 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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