Q: I would just
like to enquire whether SARS has entered into any form of agreement with SAIT
(and/or other professional bodies) to not request relevant information
telephonically. We are in possession of
a letter stating the reason for an additional assessment as our failure to
provide information in response to a telephonic request. (We did in fact respond in writing,
requesting them to specify the information required as the telephonic request
was very vague. We did not receive a response to this letter.)
A: There isn’t an
agreement, even though we’ve requested one. This is a sore subject for tax
practitioners and we have discussed it with SARS, together with the other
controlling bodies, at the regional stakeholder meetings.
According to SARS, when a phone call is made by one of their
consultants requesting supporting documentation, it is really a courtesy call
to remind the person that they haven’t submitted the documents. The phone call
will usually be made after the taxpayer has already been requested to submit
the supporting documents through eFiling. Technically, they shouldn’t even be
calling a taxpayer who doesn’t submit the documents as requested by them
Disclaimer: 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.