The answer to this query
is based on legislation as at 2014/03/03.
Q: In January 2012 an amount of R 21
873.84 was refunded into a certain account number. My client
never had this account and has made an affidavit to such effect. We have
battled since July 2012 to get this money back to my client's account from the
fraudulent bank account. In the meantime SARS has also reinstated old debt on
her account. All SARS now is focused on is the reinstated debt and not the
fraudulent refund that is missing. I have sent a letter to SARS dated
The letter reads as follows: "The money was refunded into a
fraudulent bank account. I applied for a request removal on 23/07/2013 under
cover of supporting documentation. This info was sent to firstname.lastname@example.org on October 2012. The money still has not been
refunded to client, please rectify urgently. I attach all supporting
documents again. To date nothing has been done. I went to SARS yesterday, they
re-scanned my documents but I do not know if they are ever going to assist me.
A: This might be a matter for the Tax Ombud however before
one can consider this route, firstly refer to the SARS Service Monitoring
Office: email@example.com Clearly make mention of all your previous dealings
with SARS in this regard. In the event that this office is unable to assist,
kindly revert back to me.
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.