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Tax provisions prohibiting tax practitioners from refusing to transfer taxpayer's e-filing profile

03 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical 

The answer to this query is based on legislation as at 2014/03/03. 

Q: Are there provisions in the Tax Act or TAA that prohibits practitioners from refusing to transfer tax types due outstanding fees or whatever reason.

A: I agree, no mention of this is made in the TAA. SARS requires that a taxpayer be compliant and a practitioner failing to allow the transfer might hinder a taxpayer to be compliant.



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.

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