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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part I: Returns

67A. Registration of tax practitioners (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) Every natural person who—
a) provides advice to any other person with respect to the application of any Act administered by the Commissioner; or
b) completes or assists in completing any document to be submitted to the Commissioner by any other person in terms of any such Act,

must register with the Commissioner as a tax practitioner, in such form as the Commissioner may determine, at the later of 30 June 2005 or 30 days after the date on which that person for the first time so provides advice or completes or assists in completing any such document.

 

2) The provisions of this section do not apply in respect of a person who—
a) provides advice or completes or assists in completing any document, as contemplated in subsection (1), solely for no consideration to that person or his or her employer or connected person in relation to that employer or that person;
b) provides advice contemplated in subsection (1) solely in anticipation of or in the course of any litigation to which the Commissioner is a party or where the Commissioner is a complainant;
c) provides advice contemplated in subsection (1) solely as an incidental or subordinate part of providing goods or other services to another person;
d) provides advice or completes or assists in completing any document, as contemplated in subsection (1) solely—
i) to or in respect of the employer by whom that person is employed on a full-time basis or to or in respect of that employer and connected persons in relation to that employer; or
ii) under the direct supervision of any person who is registered as a tax practitioner in terms of subsection (1); or
e) provides advice solely with respect to the application of the Customs and Excise Act, 1964 (Act No. 91 of 1964), or completes or assists in completing any documents for purposes of that Act.