Declining a tax type request due to outstanding fees
I need a second opinion regarding this issue. According to me, it is unethical to decline a tax type request due to outstanding professional fees.
But somewhere I have read some ruling on this matter.
My new client is in dispute with his old practioner regarding a VAT issue, the VAT request was authorized but she is refusing the Income tax type, due to outstanding fees.
She is preventing him to submit his tax return, and he will incur penalties and interest.
Is there a way to force her to authorizes the move? What is the correct procedure at SARS to follow?