Print Page   |   Report Abuse
News & Press: SARS operational & eFiling questions

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

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

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.


WHY REGISTER WITH SAIT?

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.

MINIMUM REQUIREMENTS TO REGISTER

The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

Membership Management Software Powered by YourMembership.com®  ::  Legal