Section 240 of the Tax Administration Laws Amendment Act 21 of 2012 requires that every person (except certain groups specifically excluded) that either:

• Provides advice to another person with respect to the application of a Tax Act or
• Completes or assists in completing a tax return on behalf of another

must register as a tax practitioner with the South African Revenue Service (SARS) and a recognised controlling body, or a body whose members fall under the jurisdiction of a controlling body.

Practitioners that did not register by 1 July 2013 is guilty of a criminal offence and will not be able to advise clients on their tax affairs or complete tax returns.

The MOU between the Southern African Institute for Business Accountants (CIBA) and the South African Institute of Tax Professionals (SAIT) will enable CIBA members that have been awarded the CIBA designation "Business Accountant in Practice" to register with SAIT. As a SAIT member you will be able to act as a tax practitioner.

CIBA members that act as tax practitioners are therefore required to:

• Maintain their membership of CIBA
• Obtain the CIBA designation "Business Accountant in Practice"
• Ensure that they are a member in good standing by being fully paid up and compliant with Continuing Professional Development (CPD) requirements
• Register with SAIT as tax practitioners or tax technicians

The MOU between CIBA and SAIT provides the following benefits to qualifying members:

• An affordable CIBA designation fee of R2 750
• A 50% discount on the membership fee paid to SAIT: R1 835.40 (Normal price: R3 670.80)

CIBA members that have obtained the CIBA designation "Business Accountant in Practice" are entitled to the following benefits:

• Recognition as an accounting officer in terms of the Close Corporations Act 69 of 1984
• Recognition as an independent reviewer in terms of the Companies Act 71 of 2008
• Reciprocal agreements
• A relevant and affordable CPD programme focussed on accounting and related matters
• The licence to practice as accounting officer and independent reviewer
• Free CPD webinars, newsletters and technical support

SAIT membership benefits include:

• Recognition as a tax practitioner in terms of the Tax Administration Laws Amendment Act 21 of 2012
• A professional designation in tax
• Local and international recognition
• Comprehensive technical support via the tax helpline, CPDs, training, qualifications, a magazine and journals

By maintaining your membership with CIBA and your designation "Business Accountant in Practice", and by registering with our sister organisation SAIT, you will ensure a successful professional future.

Please ensure that your membership fees are paid and that you meet your CPD requirements to continue to enjoy these benefits.

What to do – a summary of conditions

• Register as a CIBA member
• Obtain the CIBA designation "Business Accountant in Practice"
• (Qualifying CIBA members may) apply directly with SAIT for the status of tax practitioner
• Obtain exemption from the SAIT tax practitioner assessment
• Pay the once-off application fee
• Pay your annual member dues

To apply for CIBA or SAIT membership, click on the links below:

• Apply for CIBA membership
• Apply for SAIT membership