Reporting Rouge Tax Practitioner - Updated SARS Guide

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SARS has updated its Reporting Unprofessional Conduct – External Guide to help you take action when a tax practitioner crosses the line. If you’ve dealt with someone who gave reckless tax advice, failed to submit returns properly, or acted in a dishonest or unethical way, this guide shows you how to report it.

The update falls under the Tax Administration Act (TAA), which makes it illegal to practise as a tax practitioner unless you’re registered with both SARS and a Recognised Controlling Body (RCB), like CIBA. Now, any unprofessional conduct, whether by a registered tax pro, someone claiming to be one, or a professional giving dodgy tax advice, can be formally reported to SARS.

Who Can Be Reported?

You can report a tax practitioner when:

• A registered tax practitioner is acting:

  • Unethically or unprofessionally

  • Negligently or unlawfully.

  • Not in line with the taxpayer’s interest, given that the taxpayer’s interest is reasonable and within the law.

• Unregistered individuals offering tax services illegally, i.e. a professional (like financial advisers or estate planners) provides tax help but are not registered as a tax practitioner.

Key Principles You Should Know

• Taxpayers have the right to expect professional, honest, and competent tax advice.

• Tax practitioners must follow a Code of Conduct set by their controlling bodies.

• If they fail to do so, they can be disciplined or even deregistered by SARS.

• Unregistered individuals offering paid tax help are committing a criminal offence.

How to Report Misconduct

SARS has a dedicated form called RUC001 for reporting misconduct. You’ll need to give details about the complaint, the tax practitioner involved, and your contact details. SARS may refer the case to the relevant professional body or take direct action if laws have been broken.

What Happens After You Submit a Report

1. SARS verifies the report
   SARS first checks if the report is complete, valid, and falls within its scope (e.g. whether it involves a registered practitioner or an unregistered person offering tax services).

2. Referral to the appropriate body (if needed)

   If the reported person is registered with a Recognised Controlling Body (RCB) (like CIBA), SARS refers the complaint to that RCB for investigation and disciplinary action.

   If the person is not registered with a controlling body but still offering tax services, SARS may pursue criminal or enforcement action.

3. SARS may take its own action
   In serious cases, especially where there are legal breaches, SARS can:

   • Deregister the practitioner from the SARS system

   • Initiate a criminal investigation

   • Or impose penalties for non-compliance or misrepresentation.

4. You may be contacted for more information
   SARS may reach out if additional details or documents are needed to support the case.

5. Outcome is communicated (where applicable)
   If the case is referred to a controlling body, that body is responsible for the investigation and outcome. SARS does not always report back to the complainant, especially where legal confidentiality applies, but appropriate action will be taken.

Why This Matters

Most taxpayers rely on experts to stay compliant. But when those experts cut corners or mislead clients, the consequences can be severe, including penalties, audits, and stress. That’s why SARS is tightening the rules and encouraging the public to hold tax practitioners accountable.

Want to check if your tax practitioner is registered? Use this tool: SARS Practitioner Lookup