The answer to this query is based on legislation as at2014/03/31.
Q: Company A – Tax reference XXXXXXXX - Please
help. Our family company needs a tax
clearance certificate in order to obtain a National Home Builders
Registration Council Certificate (NHBRC), which has to be renewed annually.
The TCC has been declined because SARS says we have an outstanding IT14 for
2013. How can that be when the company was only registered 15 April 2013. How
do I rectify this?
the company's year end ends after April 2013 but on or before December 2013.
SARS made an error/back-dated the registration. If 1 above is the case, then
a tax return has to be submitted. If you is the case inform SARS of the error
but the process to correct this will be time consuming, rather submit a
dormant return and reapply.
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.