Abstract
Tax technicians are tax practitioners who assist tax consultants and normally work
under their supervision. In South Africa, tax practitioners need to be registered with
the revenue authority and a recognised controlling body to ensure that the practitioners
are appropriately qualified and adhere to a code of ethics. An undergraduate diploma
qualification may provide a student access to become a tax practitioner practicing as
a tax technician. A candidate tax technician must apply for registration with a
controlling body and will have to display competence in a knowledge component,
practical skills component as well as a workplace component of the tax technician
occupational qualification...