By Chris Herbst, Chartered Business Accountant in Practice (CBAP) with CIBA, General Tax Practitioner (GTP) with SAIT, Stellenbosch University. Team registered with SAIT, SAIPA and CIBA.
Many South Africans would rather not complete their own income tax return. Some have rental income, a side business, foreign income or several certificates to reconcile; others have been through a verification and do not want another one. Handing the ITR12 to a professional is common and sensible, but the way it works on eFiling is not obvious until you have done it once. This guide explains who is allowed to submit an ITR12 on your behalf, how the practitioner gets access to your return, what you still have to supply and sign off, and how to switch practitioners if the first one does not work out. If you are still deciding whether you need to file at all, start with our guide to the 2026 personal tax deadlines.
Who can submit my ITR12 for me?
A registered tax practitioner can complete and submit your ITR12 for a fee. SARS states on its Register as a Tax Practitioner page that a natural person must register as a tax practitioner if they give advice on the application of a tax Act, or complete or help complete a return for another person. Anyone charging you to prepare your ITR12 therefore has to be registered with SARS and with a recognised controlling body.
Does the practitioner have to be registered with SARS and a professional body?
Yes, both. SARS sets out three requirements on the same page: the person must belong to, or fall under the jurisdiction of, a recognised controlling body referred to in section 240A of the Tax Administration Act 28 of 2011; meet that body's minimum qualifications and experience requirements; and have no conviction for the offences described in section 240(3).
Can an accountant or bookkeeper file my ITR12?
Only if that person is a registered tax practitioner, or works under the direct supervision of one. A job title such as accountant or bookkeeper does not by itself allow a person to complete returns for others for a fee. Ask for the practitioner registration number and check it before you hand over access.
Can a family member or friend file my ITR12?
Yes, if they do it for no payment. Section 240(2) exempts an individual who completes or assists in completing a return for no consideration, as summarised on the SARS registration page. A relative who logs in and files your return as a favour does not need to register, but you remain responsible for what the return says.
Which professional bodies can an ITR12 practitioner belong to?
The practitioner's professional body must appear on the SARS list of recognised controlling bodies. The SARS page Controlling Bodies for Tax Practitioners lists them, and explains that a controlling body must maintain minimum qualification and experience requirements, continuing professional education, a code of ethics, tax compliance of its members and a disciplinary process.
Which bodies are on the SARS list?
At the time of writing the SARS list names CIMA, the Chartered Governance Institute of Southern Africa, the Financial Planning Institute, the Institute of Accounting and Commerce, SAICA, SAIPA, SAIT, ACCA and the Chartered Institute for Business Accountants (CIBA), with the Legal Practice Council recognised in terms of the Act. Read the SARS page for the current list, because SARS can recognise further bodies.
Why does the professional body matter to me?
The controlling body is your route to a remedy if something goes wrong. SARS explains that a complaint about a practitioner is logged with the practitioner's controlling body, which investigates under its own disciplinary process. A practitioner with no controlling body has no one above them who can act on a complaint.
How do I check that a practitioner is registered before they file my ITR12?
Use the SARS online register. SARS points taxpayers to its tax practitioner look-up on eFiling and states on its Tax Practitioners page that it is in the interest of taxpayers to use registered practitioners. Search for the practitioner there and confirm the status shows as Active.
What does an active, suspended or deregistered status mean?
SARS announced on 21 April 2026 that practitioner registration status on eFiling is simplified to Active, Suspended or Deregistered. Only an Active practitioner should be preparing your return. If the status reads Suspended or Deregistered, do not authorise access to your profile.
How does a practitioner get access to my ITR12 on eFiling?
The practitioner requests your income tax type, and you approve the request with a one-time PIN. SARS describes the process on its page How to add Clients to your Tax Practitioner's portfolio on eFiling. The practitioner captures your details in their portfolio and asks for your tax types to be transferred; the request then waits for your authorisation.
What do I see when the request reaches me?
You open the Tax Type Transfer or Shared Access Request link the practitioner sends you, confirm whether you are a South African citizen, answer the demographic questions and submit. eFiling then shows an Approve Online Request screen and asks whether the one-time PIN should go to your email address or your cell number.
What am I agreeing to when I authorise the request?
After you enter the one-time PIN, eFiling issues a power of attorney for your authorisation. You select Authorise for each tax type the practitioner should manage, such as income tax, and submit. Once you have done this the practitioner's portfolio shows the tax type as Successfully Activated, and they can request and complete your ITR12.
Do I lose access to my own eFiling profile?
The SARS guide notes that the tax type shows as active on your own profile while the practitioner activates it in theirs. Keep your own login details private and never share them with a practitioner: the transfer process exists so that a practitioner never needs your password.
What does a practitioner need from me to complete my ITR12?
The practitioner needs the same documents you would need to file yourself. SARS lists them on its Personal Income Tax page: your IRP5 employees' tax certificate, certificates for local interest earned, documents for any other income such as rental, business or investment income, medical expenses and medical scheme contributions, retirement annuity contribution certificates, and a logbook if you claim business travel. Our list of documents needed to file a tax return goes through each one.
Which details only I can provide?
A practitioner can see the third-party data SARS holds, but not everything you earned or spent. Income from a side business, rental receipts and expenses, foreign income, a sale of property or shares not reported by a third party, and home office costs all come from your own records. If a figure is not on a certificate, assume the practitioner does not have it until you send it.
What about provisional tax?
If you are a provisional taxpayer, give the practitioner your IRP6 history as well. The amounts you paid during the year are credited against the tax on your ITR12, so the practitioner needs them to arrive at the balance due or refundable. Our guide to the difference between the IRP6 and the ITR12 explains how the two fit together.
Who is responsible for what my ITR12 says?
You are, even when a practitioner prepares and submits the return. Section 25(3) of the Tax Administration Act requires a return to be signed by the taxpayer or the taxpayer's duly authorised representative, and the person signing is regarded as cognisant of the statements made in the return. Section 25(2) requires the return to be a full and true return.
Should I review the return before it is filed?
Yes. Ask the practitioner for a copy of the completed ITR12 before submission and read the income, deductions and the declarations. Check that every IRP5 and IT3 certificate is included and that the bank details for any refund are yours.
What if SARS selects the return for verification?
Agree up front that your practitioner will respond to any verification and upload the supporting documents on eFiling. You still supply those documents, so keep your records for the year together. Our guide to SARS verification and supporting documents sets out what SARS usually asks for.
Does using a practitioner change my ITR12 deadline?
No. The filing dates on the SARS Filing Season page apply whoever submits the return. For the 2026 filing season the dates are:
- Auto-assessed: ITR12 filing window: 1 to 12 July 2026; Who sets it: SARS Filing Season page
- Non-provisional individual: ITR12 filing window: 13 July to 23 October 2026; Who sets it: SARS Filing Season page
- Provisional taxpayer: ITR12 filing window: 13 July 2026 to 22 January 2027; Who sets it: SARS Filing Season page
Who pays the penalty if my practitioner files late?
The administrative penalty for late submission is raised on your profile, because the obligation to file is yours under section 25(1). Agree the date you will send your documents and the date the practitioner will file, well before the deadline. Our guide to the SARS late submission penalty shows how the penalty is calculated.
I was auto-assessed. Do I still need a practitioner?
SARS states that if you agree with your auto-assessment you do not need to accept it, and any refund is paid automatically. If the auto-assessment left out income or deductions, a practitioner can file a corrected return. Read our guide to disputing a SARS auto-assessment first.
How do I switch practitioners before my next ITR12?
The new practitioner sends a fresh tax type transfer request and you authorise it through the same one-time PIN and power of attorney screens. Tell your previous practitioner in writing that they no longer act for you, and ask them for copies of the returns, workings and supporting documents they hold for earlier years.
What if my previous practitioner did something wrong?
SARS allows anyone to report a practitioner. Its page on reporting the unprofessional conduct of a tax practitioner under section 241 says you complete the RUC001 form and email it to SARS, which investigates and can log a complaint with the practitioner's controlling body. You can report a person who works as a practitioner without being registered, or whose conduct is unprofessional or unlawful.
Will switching practitioners delay my refund?
Switching does not change how SARS processes your return. A refund follows the assessment of a complete return, whichever practitioner files it, so send the new practitioner everything the previous one held.
What are the steps to hand your ITR12 to a practitioner?
Follow these steps in order, so that nothing waits on you close to the deadline.
- Check the registration. Look the practitioner up on the SARS tax practitioner look-up and confirm the status is Active and the controlling body is on the SARS list.
- Agree the scope and the fee in writing. Confirm that the engagement covers the ITR12 and, if it applies to you, the IRP6 returns and any verification. Our ITR12 fees are published on our pricing page.
- Approve the tax type transfer. Open the Tax Type Transfer or Shared Access Request link, complete the questions, choose email or cell number for the one-time PIN on the Approve Online Request screen, and select Authorise for income tax.
- Send your documents. Provide your IRP5, IT3 certificates, medical and retirement annuity certificates, logbook and records of any income not on a certificate.
- Review the draft ITR12. Read the completed return before it is filed and confirm your banking details.
- Keep the ITA34. After submission SARS issues a notice of assessment (ITA34). Ask the practitioner for a copy and check the result against the draft.
What are the common mistakes when someone else files your ITR12?
Most problems come from missing information or unchecked access, not from the practitioner's calculation.
- Sharing your eFiling password. SARS warns that it never asks for passwords or one-time PINs by email, SMS or phone, and that taxpayers must verify a practitioner's credentials before sharing personal information. Use the tax type transfer instead.
- Using an unregistered preparer. A person who charges a fee and is not registered has no controlling body behind them.
- Leaving out income that is not on a certificate. Rental, business and foreign income are your responsibility to disclose.
- Not reading the return. Section 25(3) treats the signatory as aware of what the return says.
- Sending documents in the last week. The deadline does not move because a practitioner is involved.
- Forgetting a supporting document request. A verification letter has a response date; ask your practitioner to tell you when one arrives.
If your ITR12 was rejected because of an outstanding Recognition of Transfer from a fund, our guide to the outstanding Recognition of Transfer message explains the fix. If you hold crypto assets, our guide to choosing a crypto tax practitioner covers the extra records a practitioner needs.
Do You Need Help With Your ITR12?
CH Consulting prepares and files ITR12 returns for South African taxpayers, including returns with rental, business, foreign and investment income, and responds to SARS verifications on your behalf. Our fixed fees are on the personal tax pricing page. Contact us to get started.
