SARS Readiness Programme Assessment
To add
1. Name and Surname:
2. ID number:
3. Recognised Controlling Body:
4. State whether the following is True or False, Section 239 to 243 of the TAACT governs tax practitioners.
Please select
True
False
5. Which Section of the TAACT relates to the registration of Tax Practitioners?
Please select
Section 24
Section 245
Section 240
6. Please indicate which statement is incorrect, Tax Practitioners may only assist clients, if:
Please select
a) They are registered with a Recognised controlling body or controlling body
b) They are still deciding if they want to register a with controlling body
c) The Act sets out the grounds for when it comes to reporting to a controlling body or recognised controlling body.
7. Joe Soap works as retirement annuity sales consultant for a financial institution, as part of an added service to clients, he assists in completing their tax returns for free, once finalised his client submits their ITR12. Based on this, Joe needs to register as a Tax Practitioner.
Please select
True
False
8. True or False: Tax Practitioners wishing to register with a RCB that has a criminal record, may do so if they informed their RCB about their criminal status.
Please select
True
False
9. Which statement below is incorrect: Tax practitioners must not knowingly be associated with reports, returns, communications or other information where the practitioner believes that the information:
Please select
a) contains a materially false or misleading statement
b) contains statements or information furnished recklessly
c) It’s okay to not disclose all the information to SARS
10. State whether the following is True or False: Your client exceeds the R1 million turnover in respect of standard rated items sold in terms of VAT on the 01/11/2021, However you may make their date of liability the 01/01/2022 in order to start the new year off on a clean slate.
Please select
True
False
11. State whether the following is True or False: The charging of a contingency fee, for the completion of tax returns, is not an acceptable form of remuneration for tax practitioners.
Please select
True
False
12. State whether the following is True or False: A tax practitioner removed by a recognised controlling body for serious misconduct can be accepted as a member of another recognised controlling body.
Please select
True
False
13. State whether the following is True or False: Deregistered tax practitioners have wait for at least five years before being allowed to register as a tax practitioner again. This is to satisfy the requirements in section 240(3)(a) to (c)
Please select
True
False
14. State whether the following is True or False: As a Tax Practitioner, you will automatically obtain your PR number on e-filing, as there is no registration process or configuration process.
Please select
True
False
15. State whether the following is True or False: TPPOA – Special Power of Attorney for Tax Practitioners To be completed by a taxpayer or representative taxpayer to appoint a tax practitioner to act on his/her behalf.
Please select
True
False
16. State whether the following is True or False: New clients of Tax Practitioners are required to approve a Power of Attorney online in order to transfer tax types.
Please select
True
False
17. State whether the following is True or False: Updating of Registered Representative information is not necessary.
Please select
True
False
18. State whether the following is True or False: As the Tax Practitioner you can grant everyone in your tax practise full user rights, as user roles are not important.
Please select
True
False
19. State whether the following is True or False: By staff using my PR number to engage with SARS, I the tax practitioner is not liable for any false information, incorrect submission or understatement of income made on the part of the staff member.
Please select
True
False
20. State whether the following is True or False: When trying to add a new client and certain information is missing, e.g. telephone number, email address and physical address, I can use my own in order to finalise the registration.
Please select
True
False
21. State whether the following is True or False: When inviting a new user to my Tax Practitioner eFiling portfolio, the User rights serves no purpose.
Please select
True
False
22. State whether the following is True or False: By assigning the correct user rights to the correct staff member invited, it allows them to optimally utilize the functions available on eFiling.
Please select
True
False
23. State whether the following is True or False: The SARS Contact Centre has the functionality to approve any tax related matters.
Please select
True
False
24. State whether the following is True or False: E-filing only allows users to submit tax returns and has no other functionality available on it to assist with day-to-day operations of your Tax practise.
Please select
True
False
25. State whether the following is True or False: The Contact Centre and Branch office can assist in payment arrangements for debt below R100 000.
Please select
True
False
26. State whether the following is True or False: The Contact Centre can accept Auto Assessment outcomes for me on behalf of my clients.
Please select
True
False
27. State whether the following is True or False: I can request a call back from the contact centre, instead of waiting in the queue
Please select
True
False
28. State whether the following is True or False: Instead of contacting the Contact Centre, I can make use of the SARS online query function.
Please select
True
False
29. State whether the following is True or False: Registered Representative activation cannot be done via e-filing. The Registered Representative must go into a branch.
Please select
True
False
30. State whether the following is True or False: As a Tax Practitioner, when registering a new Tax Practitioner Profile, you may do so under an Organisation Profile instead of Tax Practitioner Profile.
Please select
True
False
31. State whether the following is True or False: A tax type transfer will be disallowed if the requestor is not a registered tax practitioner or the registered representative for the requesting taxpayer.
Please select
True
False
32. State whether the following is True or False: Tax Practitioners allowing clerks and administrators to utilise their PR-number and login details is still fully liable for their actions and will be held accountable.
Please select
True
False
33. State whether the following is True or False: The sharing of login credentials of e-filing is an acceptable manner in which to operate.
Please select
True
False
34. Which of the following statements is incorrect. Registered Representatives are as follows:
Please select
a) Public Officer
b) Health and Safety Officer
c) Trustees, or, Administrators of Companies, Trusts, Welfare Organisations
35. State whether the following is True or False: e@sy-file software can be purchased from the SARS app store. The annual subscription fee is R2550 inclusive of VAT at 15%.
Please select
True
False
36. State whether the following is True or False: Users can submit ITR12s and ITR14s using e@sy-file.
Please select
True
False
37. State whether the following is True or False: e@sy-file allows users to import and export payroll files.
Please select
True
False
38. State whether the following is True or False: Income Tax numbers for staff can be generated via e@sy-file.
Please select
True
False
39. State whether the following is True or False: Disputes can be lodged via e-filing.
Please select
True
False
40. State whether the following is True or False: Compliance only refers to a Tax Practitioners clients being compliant, however, the Tax Practitioner in their own right can be non-compliant.
Please select
True
False
41. State whether the following is True or False: For VAT, multiple periods up to 12 months may be disputed on the RFR, NOO or NOA form.
Please select
True
False
42. State whether the following is True or False: Disputes submitted outside of the prescribed turnaround time will be accepted without any reason(s) of late submission
Please select
True
False
43. State whether the following is True or False: There is no process to be followed if I want to submit a complaint to the OTO.
Please select
True
False
44. State whether the following is True or False: Section 18(4) of the Act states that the Tax Ombud may only review a request if the requester has exhausted the available complaints resolution mechanism in SARS, unless there are compelling circumstances for not doing so.
Please select
True
False
45. State whether the following is True or False: The OTO strives to resolve complaints within 1 business day of accepting them, and will let you know if the complaint cannot be resolved within this period.
Please select
True
False
46. State whether the following is True or False: The Office of the Tax Ombud can help you resolve any service; procedural; and/or administrative disputes that you have with SARS.
Please select
True
False
47. State whether the following is True or False: In order to request Instalment Payment arrangements, a taxpayer needs to be fully compliant – all returns submitted up to date.
Please select
True
False
48. State if the following set of statements is True or False. Deferred arrangements which requires no supporting documents for:
Please select
A) Requests longer than 11 months and not exceeding R100 000
B) Requests longer than 6 months and not exceeding R5 Million
C) All requests exceeding R5 million irrespective the period
49. State whether the following is True or False: Assessments / Self assessments have a no due date on which payment must be made to SARS. You can pay it at your own leisure.
Please select
True
False
50. State whether the following is True or False: I owe SARS money and I have sufficient funds to cover my debt, but I feel SARS can wait. I can request a deferred payment arrangement.
Please select
True
False
51. State whether the following is True or False: As soon as I feel aggrieved, I may lodge a complaint as there is no process to follow.
Please select
True
False
52. State whether the following is True or False: You do not need a case number to lodge a complaint.
Please select
True
False
53. State whether the following is True or False: Complaints may only be submitted in person, once all the possible options have been exhausted.
Please select
True
False
54. State whether the following is True or False: The turnaround time for complaints is 21 working days provided that all supporting documents have been received.
Please select
True
False
55. Tax Practitioners may submit a complaint to the RCB if the previous Tax Practitioner was in violation of the Act or Code of conduct.
Please select
True
False
56. As a Tax Practitioner you can submit a NIL return for a client based on their request irrespective if there was trading conducted for the said period:
Please select
True
False
57. State whether the following is True or False: A Tax Practitioner can be appointed as the Registered Representative if no special circumstances exist.
Please select
True
False
