FAQ: Why do I need to be registered with a Recognised Controlling Body?
It is a statutory requirement to belong to a Recognised Controlling Body and register with SARS as a tax practitioner if you are a person who: Provides advice to another person with respect to the application of a tax Act; or Completes or assist in the completion of returns. You must meet the requirements of […]
FAQ: What is a Recognised Controlling Body?
A Recognised Controlling Body is: A statutory controlling body referred to in s 240A(1) of TAAct namely: The Independent Regulatory Board for Auditors established in terms of section 3 of the Auditing Professions Act; A Law Society established in terms of Chapter 3 of the Attorneys Act; The General Council of the Bar of South […]
FAQ: What do I need to do if my controlling body is not recognised by SARS?
As it is a compulsory requirement for all tax practitioners to belong to a Recognised Controlling Body, you are required to register as a member with one of the listed Recognised Controlling Bodies if you do not fall under the jurisdiction of a statutory Recognised Controlling Body referred to in s 240A(1) of TAAct.
FAQ: What would disqualify me from registering as a tax practitioner?
If you do not belong to or fall under the jurisdiction of a Recognised Controlling Body; and If you have been removed from a related profession for serious misconduct or if you are guilty of an offence described in s 240(3) of the TAAct.
FAQ: Who is exempt from the payment of Air Passenger Tax?
a) Children below the age of two (2) years who are not allocated a separate seat before boarding are not liable for APT b) If a seat is purchased for a child below the age of two (2) years then APT is chargeable. c) A passenger is not a chargeable passenger if not carried for […]
FAQ: Which section deals with Air Passenger Tax (APT) within SARS?
The Excise Office at O R Tambo International Airport must administer and manage APT.
FAQ: Is Air Passenger Tax charged on chartered flights?
In the case of chartered flights where no tickets are issued each passenger on the chartered flight shall be liable for APT at the applicable rate. It is the responsibility of the operator or agent to collect and pay the tax.
FAQ: How will the letters for Companies identified for verification be issued to the Company?
The relevant verification letters will be issued by SARS to the relevant Company via the following channels: Electronically via eFiling if the Company is registered as an eFiler Post if the Company is not registered as an eFiler.
FAQ: How long does it take for the updated information to be processed?
The updated information is processed immediately
FAQ: Can the legal entity information of a company be verified and updated on the ITR14 return?
No, the ITR14 form cannot be used to update the legal entity information of a company. These changes can only be effected through the completion of the RAV01.
