Knowledge Centre

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1. Tax Practitioner 

 Tax is one of the most highly regulated yet also one of the most profitable areas of South African accounting. To offer any tax services to the public, you must be registered with:

  • SARS (South African Revenue Service), and

  • A Recognised Controlling Body (RCB), like CIBA

Without both, you can’t legally file returns or provide tax advice.

2. Explainer Video (top of page) 

  • 1–3 min video from a staff member or subject expert explaining: 

  • What the topic is 

  • Why members should care 

  • How it connects to their work, compliance, or earning power 

3. What You Need to Know

With a Tax Practitioner license through CIBA, you are authorised to:

  • Submit tax returns on behalf of clients

  • Provide tax advice, planning, and structuring services

  • Guide clients through tax compliance, objections, and disputes

  • Work directly with SARS on your clients’ behalf

This license is required under the Tax Administration Act, and it's protected by law. It’s essential for anyone offering tax-related services for a fee

4. Why It Matters to You

Tax services are one of the most in-demand services for SMEs. With your tax license, you can:

  • Earn income through retainer or per-submission billing

  • Handle large volumes of work—especially during tax season

  • Help clients optimise deductions and deferrals

  • Advise on tax-efficient business structures

  • Support clients with SARS disputes and objections.

5. Frameworks, Standards, or References

Acts and Regulations

 CIBA Tools and Templates

  • CIBA Tax Standards 

6. How to Apply (Action steps) 

If you are a CBAP designation holder, you can apply for the independent review license.

  1. You need to hold a CIBA designation and have the required years of relevant tax experience as prescribed by SARS.

  2. Find out more about obtaining additional licenses

  3. Apply for your license through the CIBA Licensing Portal

  4. Complete the required tax practitioner CPD training and complete the assessments.

  5. Register with SARS via your eFiling profile.

    For your license to be valid, you need to stay in good standing, remaining compliant with CPD and reporting rules.

7. Common Mistakes to Avoid (if applicable) 

❌ Get your tax license before filing returns or giving advice to clients

❌ Using outdated forms or missing SARS deadlines

❌ Ignoring changes in tax laws or client obligations

✅ Use CIBA templates and CPD to stay up to date. 

8. Related Resources