Professionals are persons who practice for reward and are required by law to have a Tax Practice Certificate. The First Schedule of the Tax Act, Chapter 80:01 provides that the following professionals must obtain a Tax Practice Certificate if they are engaged in private practice for reward: Legal Practitioners, Medical Practitioners, Dentists, Physiotherapists, Veterinary Surgeons, Engineers, Accountants, Auditors, Surveyors, Architects, Pharmacists, and Optometrists.

Professionals are required to pay a fee for their Tax Practice Certificate as prescribed by law, and file income tax returns as self-employed persons and pay advance taxes.