n Without Prejudice - Regulating tax practitioners : tax

Volume 8, Issue 6
  • ISSN : 1681-178X



In recent years the SA Revenue Service (SARS) has taken a number of steps aimed at improving the compliance culture and reducing the tax gap in South Africa. As far as tax practitioners are concerned, a significant problem for SARS appears to be the fact that no minimum standard in respect of qualifications or experience is required and that not all tax practitioners are subject to a code of professional conduct.

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