National Tax Committee (NTC)

The NTC’s primary role is to co-ordinate and enhance the national and international interests of SAICA’s members and the profession in the field of taxation. In fulfilling this role, the NTC is responsible for commenting on and providing the final position on behalf of SAICA on proposed changes in tax legislation, guides, interpretations and similar matters.

To address the broad scope of this mandate and the numerous taxes involved, the NTC may create specialist subcommittees and sub delegate its advocating mandate to them. Furthermore, to effect the mandate of the SAICA Constitution of reasonable constituency representation, the NTC may create regional tax committees in accordance with these terms of reference. Members are appointed for a period of 3 years which can be renewed twice. Once all periods are served, a “cooling off” period of 6 years applies before such member can reapply to a committee they have served on before.

The comprehensive objectives of the NTC are set out in its Terms of Reference (add link on website). The NTC in collaboration with the SAICA Tax Department oversees the following subcommittees:

1. Technical Tax Advocacy Subcommittees:

• Employees Tax subcommittee
• Transfer Pricing subcommittee
• Exchange Control subcommittee
• Value Added Tax subcommittee
• Carbon Tax subcommittee

1. Tax Operational Advocacy and Engagement Subcommittees

• National Tax Operations subcommittee and its 9 SARS regional stakeholder forums

• Tax Administration subcommittee

• Tax Technology subcommittee

1. Member Consultation Tax Subcommittees

• Northern Region Tax subcommittee

• Southern Region Tax subcommittee

• Central Region Tax subcommittee

• Eastern Region Tax subcommittee

Due to its strategic importance and consultative nature, only SAICA members can become NTC members or Regional Tax subcommittee members, though subcommittees are open to all industry specialists. Appointment is through an open application process followed by a NTC shortlisting. Governance is achieved through approval by the SAICA Board Nominations & Governance Committee and final appointed by the SAICA Board. As a member body, it is important that the NTC represents the membership and members are elected to broadly represent the following constituencies:

• Members in Public Practice including:

• Large public practice firms;

• Small and medium practice firms;

• Law firms

• Academia;

• Members representing SAICA’s South African regional tax constituencies;

• Co-opted members as deemed necessary by the NTC.