Minutes: SARS Stakeholders Meeting 19 June 2013 Western Cape
02 September 2013
Posted by: Author: SARS
Willie Viljoen welcomed everybody. He apologised for Managers that could not
attend due to Operational reasons.
Apology received on behalf of Shafiek Dollie.
previous tax practitioner meeting
Overview of previous minutes discussed.
Power of Attorneys
Tracey explained the following regarding POA’s:
- POA must be original. We do not accept copies
- If the taxpayer appoints the tax practitioner as
representative, the tax practitioner must bring the original POA along with
every visit to SARS
- If the taxpayer appoints an accounting firm as a
representative, the accounting firm must be in possession of an original POA
made out in the name of the accounting firm. The manager of the accounting firm
must issue a letter to each consultant to indicate the consultant’s role as
well as the tax type responsible for on the account of the particular taxpayer.
Both the POA from the client to the accounting firm as well as the letter
issued by the manager on a company letter head must accompany the consultant upon visiting SARS
- POA’s are only valid once in the case of
updating of banking details. We will therefore take in the original POA when
updating banking details.
- We will accept an original certified copy of the
ID in the absence of the original ID when it comes to POA’s
- Willie Viljoen explained that if tax
practitioners come with their own POA’s SARS has the discretion to accept or not
to accept the POA. This discretion lies with the branch managers
- We do however find that tax practitioners comes
with POA’s which are not fully completed
- Tax practitioner bodies complained that they
wait long for appointments in Bellville. Sometimes up to 5 weeks. Annette
explained that this is an exception
- Annette advised in cases where the Bellville
office is fully booked for the particular month that we would book the first
available date for the next month. The person making the booking will not
inform the tax practitioner to re-apply for the next month
- All request for appointments to be sent on/by
the 25th of each month.
- Willie requested tax practitioners to use other
channels of to submit documents to SARS. This would free up more staff to
assist with other queries. Positive feedback was received from some
practitioners who attended the meetings. They have advised that no documents
got lost when it was dropped in the drop box.
- Tracey advised that the request for appointments
increased substantially. However we have picked up a trend of some
practitioners not attending the scheduled appointments. Some have already not
attended thrice without cancelling the appointments.
- Tax practitioners are requested to cancel in
writing at least 48 hours prior to appointment. This would give us the
opportunity to contact other practitioners to afford them an opportunity to
come in in the place of the cancellations.
Tax Clearances (TCCs)
SARS will move away from a paper
driven TCC valid for a year. The new
approach will be electronic and real time for each tender. The TCC will no longer be printed in paper
format. Each TCC will have an electronic PIN.
The new form will be dynamic
(i.e. be created in accordance to the needs of the company). It will therefore be easier to complete. It was also noted that in most instances
financial statements will have to be attached at the time of submission.
3. Single Registration
One form will be available for
registrations as well as for the change of particulars for all taxes. However, for VAT registrations a
VAT101 still needs to be completed as well as supporting documents submitted
with the application.
Willie requested that reference numbers of tax exemption assessments
not going through be escalated to him.
a. Deleen Smith advised that we experienced
problems with the size of documents onto the mailbox. This problem has been
resolved. Examples/cases of documents not uploading should be forwarded to her
b. PPC should only be used for general enquiries
c. There has been a change in the PPC mailbox.
Previously huge mails would block the inbox. This is still a mailbox but
documents would go in on Service Manager as a request for service. Deleen
advised that this seems to be working better. A concern was received from the
tax practitioners that they do not receive a case number in order to follow-up.
Deleen will follow-up on the case numbers to be issued.
3. Issue List
Willie Viljoen requested that issue lists be
submitted in advance in order to afford the relevant departments in SARS
sufficient time to respond
Issues with specific reference numbers will not
be discussed in a general meeting. Exceptional cases should be referred to the
Willie request an issue list with generic
A suggestion was made that that issues which are
pertinent to the Western Cape area be discussed and national issues be
escalated to a national level.
4. CRA01 Forms
We find that tax practitioners coming in with
the CRA01 forms as proof of address, that some forms are not completed in full.
Certified copies of ID’s of the person who signed the forms are also not
When the CRA01 form is used as proof of address
in the case of a VAT registration, this will delay the process as SARS
officials first have to go out to premises to ascertain whether trading is
taking place from that premises.
A concern was raised by a practitioner that when
the lease agreement expires the client still continues to lease the premises
without another lease agreement in place. Willie Viljoen advised that we should
have a look at the policy on the internet. Annette Van Rooyen advised that any
grey areas should be escalated to her which in turn would be escalated to Mark
5. PIT Audits
Deleen advised that no longer all supporting
documents are required with regards to PIT audits. A letter will go out
requesting specific documents. We have 30 days to finalise the audit from date
of uploading the supporting docs. If the
audit case is not finalised within the 30 days after uploading, the case will auto release refund
after 30 days
A concern was raised that clients are selected
for audits, supporting documents are submitted and clients does not hear anything.
Audits are being finalised without taxpayers being informed. .
6. TCC’s and NOO’s
A concerned was raised that TCC was being
declined because of recons being outstanding for periods longer than 5 years.
Request that TCC’s declined for outstanding
returns longer than five years, that exceptions be escalated to the branch managers.
Deleen advised that the turnaround time for
TCC’s is 5 days. Currently they are
receiving about 500 TCC’s per day and that they manage to process within 8
7. Easy file
IT14’s are not supported by easy file
Riaan provides training on easy file every
Monday in Bellville
Letters are currently sent regarding
reconciliations. Re-submitting the reconciliations is not going to assist.
Payment allocations need to be done. This can be done via easy file.
Riaan advised that the release of the new
dividend tax for easy file rectified the errors that were experienced with regards to
Riaan can be contacted on firstname.lastname@example.org
8. Request for documents and RFR’s bulk issue
Mark Cloete advised that a problem was
experienced with Notices not reaching taxpayer’s. Data became corrupt between
SARS and the service provider. They have investigated the matter and the error
was escalated to head office.
The PCC mailbox process is undergoing a change.
We had a central point for PCC queries but we are looking at decentralising the
PCC work box. We don’t have visibility on the cases. We will be able to draw
reports for cases which do not receive attention within TAT. PCC does not cater
for returns. An auto reply message will indicate what is expected through the
9. Registration as Tax Practitioner
E-filing would not accept the manual
registration. Benjamin was working on this
Tax registration process. Must the tax
practitioner de-register with the old number and re-register with the new