23 October 2019 – Tax Practitioners have a duty to represent taxpayers honestly and effectively
SARS is taking steps to align Tax Practitioners with the law that governs anyone advising or assisting taxpayers with tax matters. This law states that Tax Practitioners should be registered with SARS and with a Recognised Controlling Body (RCB).
Who can report a Tax Practitioner?
Anyone can report a Tax Practitioner to SARS, and SARS has the right to intervene on behalf of the taxpayer.
When can I report a Tax Practitioner?
You can report a Tax Practitioner when:
- They are not registered as a practitioner, yet operates as a Tax Practitioner
- Their conduct is unprofessional
- Their conduct is unlawful
- They do not act in the taxpayer’s interest, given that the taxpayer’s interest is reasonable and within the law.
How do I report a Tax Practitioner?
What are the next steps?
After you have completed the form, the following steps will take place:
- SARS will investigate the complaint. During this process, the complainant may be contacted for additional information and proof of the allegation against a Tax Practitioner.
- SARS will issue a letter of intention to the taxpayer to disclose the tax information of the taxpayer that is relevant to the complaint – to the relevant controlling body (where applicable) – and a letter to the Tax Practitioner informing him/her that SARS intends to complain to his/her RCB.
- The taxpayer and Tax Practitioner then have 21 business days to object.
- If no objection is received or SARS is not convinced by the grounds of the objection, SARS will log a complaint against the practitioner with his/her controlling body.
- The Controlling body will further investigate the matter in accordance with their processes, e.g. arrange a hearing.
- The Controlling body will inform SARS of their decision on the matter, e.g. disciplinary action against the practitioner, deregister the practitioner, or no further action, etc.
- If SARS is not satisfied with the outcome, the case can be escalated to the Ministry of Finance.
How do I know if a Tax Practitioner is registered?
It is in the interest of taxpayers to use registered Tax Practitioners. Check our online database whether a Tax Practitioner is registered or not.