Q: When an income tax return is submitted and then selected by SARS for audit,
is there any way that we as the tax practitioners can query with SARS the
reason that they have been selected for audit?
With regards to the query SARS conducts audits on a random or risk assessment
basis. Furthermore, they do not disclose details of the factors they take into
account in conducting their risk assessment. As such, unfortunately one would
not receive an answer from SARS regarding why a certain taxpayer was selected
for an audit.
Nothing in this query and answer should be construed as constituting tax advice
or a tax opinion. An expert should be consulted for advice based on the facts
and circumstances of each transaction/case. Even though great care has been
taken to ensure the accuracy of the answer, SAIT do not accept any
responsibility for consequences of decisions taken based on this query and
answer. It remains your own responsibility to consult the relevant primary
resources when taking a decision.
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.