SARS issued its Escalation process to be followed in the Free State and Northern Cape which may be used if queries are not attended to within 21 working days. Each escalation should be finalised within 15 working days otherwise the Second and then Third level of escalation may be used.
First escalation: Applicable Division or Branch Manager as per document provided. Second escalation: Tsietsi Scheepers at firstname.lastname@example.org Third escalation: SARS Service Monitoring Offices at email@example.com
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.