The answer to this query is based on legislation as at 01/07/2014.
Q: We do understand that there is a
huge demand for appointments and to my knowledge we have never missed an
appointment. But this brings into question what is going to happen if the
practitioner is ill on the day of the appointment. SARS do not allow another
practitioner to step into the appointment.We would appreciate your
A: The penalty
imposed by SARS onto tax practitioners not adhering to their appointments is a
measure that is welcomed by the SAIT. Numerous branches do not provide a lot of
daily appointments (i.e. the Krugersdorp branch only have five hourly
appointments per day) and SARS has notified us that the appointments were
abused by tax practitioners. Examples were encountered where practitioners made
appointments well in advance which took the right away from other practitioners
to have appointments for valid problems. The practitioners who only made
appointments when they really needed assistance therefore struggled to get
appointments while these ‘chancers’ (for a lack of a better word) missed their
appointments scheduled in advance.
practitioner be sick which may result in him/her missing his/her appointment,
then it is advised that the appointment be cancelled as soon as possible, if
not within the eight hours. These ‘penalties’ are not imposed via law and it is
believed that SARS should apply its mind in penalising tax practitioners. In
the event that you do not cancel your appointment within the required time
frame, then it is submitted that a sick note from a doctor ought to convince
SARS not to impose the penalty.
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.