The answer to this query is based on legislation as at2014/03/13.
Q: I have a
client whose previous employer submitted incorrect IRP5 to SARS. SARS then
claimed she owes a large amount of money to them. We have objected this and
brought to SARS attention this incorrect IRP5 but they have done nothing
about it. I cannot seem to find a way to assist my client.
A: Has your
client brought it to the attention of his/her employer that the IRP5 is
incorrect? Your client should request that the original IRP5 be cancelled,
and that a revised IRP5 be issued.
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.