In some instances, they even reduced the executor’s remuneration with the
amount owed to the tax practitioner for his services rendered.
FISA, in collaboration with the Johannesburg, Pretoria, Mbombela, and North Free
State attorneys’ associations initially submitted a memorandum to the Deputy Master,
Mr Modibela, on 21 October 2025. Mr. Modibela (the deputy Master) responded to this
Memorandum on 14 November 2025.
Based on his response, FISA subsequently addressed a further letter to him on 6
February 2026, in which we again set out the reasons why the fees of a Tax Practitioner
should be allowed as an administrative expense in a deceased estate. Mr. Modibela
sent us a letter, dated 3 March 2026, attached for your perusal.
In this letter, he mentioned that they referred the matter to the Office of the
Chief Master for further direction. In paragraphs 1 to 3 of his letter, he specifically
indicated how the Master’s Office in Bloemfontein will deal with the fees of a Tax
Practitioner in the interim.
In the meantime, FISA, together with other stakeholders, had a stakeholder
meeting with the Office of the Chief Master on 10 March 2026. The Office of the
Chief Master undertook to consider FISA’s proposal.
As it may take some time for the Chief Master to reach a final decision, we advise all
Practitioners, in the interim, to submit a motivation to the Master in terms of paragraphs
2 and 3 of their letter, dated 3 March 2026, before appointing a Tax Practitioner. It is
recommended that you attach a copy of this letter from Mr. Modibela to your motivation.
Please note that if the will of the deceased provides that the executor may engage
professional services in administering the estate, and that such professionals must be
compensated accordingly, the Master is obliged to allow the tax practitioner’s fees as
an administrative expense. I would still recommend that you specifically list the Tax
Practitioner in the will as one of the professionals who may assist the executor.