| (1) | The Commissioner must recognise as a "recognised controlling body"— |
| (a) | [Section 240A(1)(a) deleted by section 28 of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023] |
| (b) | a Law Society established in terms of Chapter 3 of the Attorneys Act, 1979 (Act No. 53 of 1979); |
| (c) | the General Council of the Bar of South Africa, a Bar Council and a Society of Advocates referred to in section 7 of the Admission of Advocates Act, 1964 (Act No. 74 of 1964); and |
| (d) | a statutory body that the Minister is satisfied is similar to the statutory bodies in this subsection and the details of which are published in the Gazette. |
| (2) | The Commissioner may recognise a "controlling body", for natural persons who provide advice with respect to the application of a tax Act or complete returns, as a "recognised controlling body" if the body— |
| (a) | in respect of such persons, maintains relevant and effective— |
| (i) | minimum qualification and experience requirements; |
| (ii) | continuing professional education requirements; |
| (iii) | codes of ethics and conduct; and |
| (iv) | disciplinary codes and procedures; |
| (b) | is approved in terms of section 30B of the Income Tax Act for purposes of section 10 (1) (d) (iv) of the Act; and |
| (c) | has at least 1 000 members when applying for recognition or reasonable prospects of having 1 000 members within a year of applying. |
| (3) | A body must within the prescribed time period and in the prescribed form and manner, if recognised under— |
| (a) | subsection (1), submit a list of its members to whom the provisions under section 240(1) apply; and |
| (b) | subsection (2), submit a report on its members and compliance with this Chapter. |
[Section 240A(3) substituted by section 61(1) of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]
| (4) | The Minister may appoint a panel of retired judges or persons of similar stature and competence one or more of whom may decide, on behalf of a body recognised under subsection (2), complaints lodged under section 241— |
| (a) | at the request of the body; or |
| (b) | if the Minister is satisfied that the body's disciplinary process is ineffective. |
| (5) | The costs of the panel in deciding complaints will be borne equally by such a body and SARS. |
| (6) | If a body recognised under subsection (2) no longer meets the listed requirements, the Commissioner must notify it that if it does not take corrective steps within the period specified in the notice, its recognition will be withdrawn at the end of the period. |
[Section 240A inserted by section 83 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
