SARS Tax Practitioner Readiness Programme
Question Paper 3
1. Module 1 - Indicate whether true or false: A person is employed full time to handle tax affairs of the employer. This employee should register as a tax practitioner.
Please select
True
False
2. Module 1 - Indicate whether true or false: A person who has a criminal record involving dishonesty, and wishes to register with a RCB as a tax practitioner, may do so if they informed their RCB about their criminal status.
Please select
True
False
3. Module 1 - Indicate whether true or false: SARS employees may not lodge a complaint against a tax practitioner to an RCB.
Please select
True
False
4. Module 1 - Indicate whether true or false: Deregistered tax practitioners have to wait 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
5. Module 1 - Indicate whether true or false: The registration as a tax practitioner will not be affected during a pending criminal case.
Please select
True
False
6. Module 1 - What regulates the behaviour of registered tax practitioners? a. TAA b. Code of Conduct of RCBs c. VAT Act d. Criteria document for the recognition of controlling bodies e. Schedule of the Income Tax Act Is it:
Please select
a) Options a, b and e
b) Options b, c and d
c) Options a, b and d
7. Module 1 - Under which circumstances could a registered tax practitioner be de-registered: a. Personal Tax non-compliance b. Criminal record for speeding c. Gross misconduct d. Criminal record for a serious tax offence e. Poor credit record
Please select
a) Options a, b and e
b) Options a, c and d
c) Options b, c and e
8. Module 1 - Please indicate which statement is correct, individuals may only assist clients for a fee, if:
Please select
a. They are registered with a recognised controlling body and SARS as a tax practitioner
b. They are still deciding if they want to register with a controlling body
1. Module 2 - Indicate whether true or false: As a tax practitioner I will be held responsible for the submission of nil returns even though I acted under instruction from my client.
Please select
True
False
2. Module 2 - Indicate whether true or false: Your client receives a travel allowance. During the lockdown period your client was unable to travel for work purposes. It is acceptable to claim a travel expense on their behalf, as it is a job requirement.
Please select
True
False
3. Module 2 - Indicate whether true or false: The charging of a contingency fee (eg percentage of a refund) does create an ethical dilemma for a tax practitioner.
Please select
True
False
4. Module 2 - Indicate whether true or false: A RCB is required to finalise any disciplinary cases reported to them by SARS. This has to be done despite a member resigning as a member before the disciplinary case is finalised.
Please select
True
False
5. Module 2 - A valued client has requested your assistance to reduce a debt due to SARS. Your client suggests the following possible options without relevant supporting documentation: a) Revise assessments to reduce the debt; b) Revise VAT returns to generate refunds. The incorrect response to your client would be:
Please select
a) I will do that as per your suggestion
b) This is against my ethics
c) This is against the code of conduct of my RCB
1. Module 3 - Indicate whether true or false: Membership of a RCB does not equal to the registration as a tax practitioner.
Please select
True
False
2. Module 3 - Indicate whether true or false: A client of a tax practitioner should encourage the tax practitioner to be the registered representative as this will make filing of returns and responding to SARS queries easier.
Please select
True
False
3. Module 3 - Indicate whether true or false: The responsibilities between a taxpayer, a registered representative, and a tax practitioner are the same. The terms are different but in effect the responsibilities and obligations are the same.
Please select
True
False
4. Module 3 - Indicate whether true or false: User groups and user rights allow for the mitigation of risks and ensure a separation of responsibilities on eFiling.
Please select
True
False
1. Module 4 - Indicate whether true or false: I can sign a Power of Attorney on behalf of my client as they instructed me to do so.
Please select
True
False
2. Module 4 - Indicate whether true or false: Tax practitioners must not authorise the transfer or movement of any eFiling profile without authorisation from the client.
Please select
True
False
3. Module 4 - Indicate whether true or false: To enable my staff to follow up on tax matters of clients, an Authority on Special Power of Attorney by a Tax Practitioner, must be completed.
Please select
True
False
4. Module 4 - Indicate whether true or false: When adding a new client, I can add my details rather than the taxpayer details as SARS in any event will contact me to resolve queries issued.
Please select
True
False
5. Module 4 - Indicate whether true or false: The User Rights functionality on eFiling is important when I am inviting a new user to my E Filing Portfolio.
Please select
True
False
6. Module 4 - Indicate whether 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
7. Module 4 - Indicate whether true or false: eFiling has the functionality to assist and resolve all tax queries.
Please select
True
False
1. Module 5 - Indicate whether true or false: The SARS Contact Centre can assist me to finalise payment of a refund.
Please select
True
False
2. Module 5 - Indicate whether true or false: The Contact Centre and Branch office can assist in payment arrangements for debt over R500 000.
Please select
True
False
3. Module 5 - Indicate whether true or false: Before contacting the Contact Centre, it is advised to first check whether my query could be resolved via the digital channels such as eFiling and the Online Query System.
Please select
True
False
4. Module 5 - Indicate whether true or false: SARS will continuously try and contact me, if I request a call back, until I answer.
Please select
True
False
5. Module 5 - Indicate whether true or false: By submitting the same query on multiple service channels, it will ensure that my query is resolved quicker.
Please select
True
False
1. Module 6 - Indicate whether true or false: Registered Representative activation cannot be done via e-filing. The Registered Representative must go into a branch.
Please select
True
False
2. Module 6 - Indicate whether 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
3. Module 6 - Indicate whether 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
4. Module 6 - Indicate whether 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
5. Module 6 - Indicate whether true or false: The sharing of login credentials of eFiling is an acceptable manner in which to operate.
Please select
True
False
6. Module 6 - Which statement 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?
1. Module 7 - Indicate whether true or false: Users can submit ITR12s and ITR14s using e@sy-file.
Please select
True
False
2. Module 7 - Indicate whether true or false: SARS e@syfile allows users to import and export payroll files.
Please select
True
False
3. Module 7 - Indicate whether true or false: Income Tax numbers for staff can be generated via SARS e@syfile.
Please select
True
False
4. Module 7 - Indicate whether true or false: The SARS e@sy-file software can be purchased from the App store. The annual subscription fee is R2550 inclusive of VAT at 15%.
Please select
True
False
1. Module 8 - Indicate whether true or false: Disputes can be lodged via e-filing.
Please select
True
False
2. Module 8 - Indicate whether true or false: Compliance only refers to a Tax Practitioner’s client being compliant. The tax compliance of the tax practitioner is not relevant in determining continuing to act as a tax practitioner.
Please select
True
False
3. Module 8 - Indicate whether 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
4. Module 8 - Indicate whether 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
5. Module 8 - Indicate whether true or false: Section 18(4) of the Act states that the Tax Ombud may only review a request if the requestor has exhausted the available complaints resolution mechanism in SARS unless there are compelling circumstances for not doing so.
Please select
True
False
6. Module 8 - Indicate whether true or false: To request Instalment Payment arrangements, a taxpayer needs to be fully compliant – all returns submitted up to date.
Please select
True
False
7. Module 8 - Indicate whether true or false: Assessments / Self assessments have no due date on which payment must be made to SARS. You can pay it at your own leisure.
Please select
True
False
8. Module 8 - Indicate whether true or false: Before a case can be lodged with CMO I need to have exhausted the internal processes.
Please select
True
False
9. Module 8 - Indicate whether true or false: You do not need a case number to lodge a complaint.
Please select
True
False
10. Module 8 - Indicate whether true or false: If I am not happy with the assessment or penalty imposed by SARS, I can lodge a complaint with the SARS Complaints office.
Please select
True
False
Name and Surname:
ID number:
Recognised Controlling Body:
