Licensed Tax Practitioner: Compiler (2 Assessments)

CIBA was awarded the status of Recognised Controlling body (RCB) in terms of Section 240A(2) of the Tax Administration Act on 27 May 2021 by SARS, meaning CIBA tax practitioner licenses enable members to register with SARS as a tax practitioner.

CIBA’s Licensed Tax Practitioner: Compiler license assess the practitioner’s commitment to providing ethical tax services and on successful completion demonstrates the competency level of a CIBA designation holder to provide general and less complex tax compliance and support services for individuals and other entities related to:

• preparing, reviewing and submitting tax returns,
• reviewing completed tax records,
• verifying and availing source documents,
• submitting tax objections, and
• managing SARS queries, audits and assessments prior to judicial involvement.

The license includes two assessments. Assessment 1 requires the member to complete an assessment on CIBA’s Statement of Standards on Tax. The Statement of Standards on Tax is provided as part of the license content and forms the professional foundation of a CIBA member’s tax profession. Assessment 2 assess the member’s technical competencies relating to VAT, Corporate, Individual and Payroll Taxes. Questions are referenced to the applicable legislation.