| Tax Practitioner Connect Issue 55 – August 2024 |
On 15 July 2024, Filing Season 2024 officially opened for individual taxpayers not selected for Auto Assessment. Non-Provisional Taxpayers can file using SARS eFiling or the SARS MobiApp by 21 October 2024. Provisional Taxpayers must do so by 20 January 2025. Trusts Income tax return submissions commence from 16 September 2024 to 20 January 2025. This month we highlight the benefits of eFiling and SARS’ self-help services available on mobile devices. Chapter 11, Part D of the Tax Administration Act (TAA) reminds taxpayers, tax practitioners and representative taxpayers to be aware of the pitfalls of assisting taxpayers to evade tax obligations. |
- The benefits of eFiling and SARS’ self-help services available on mobile devices View
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| Benefits of eFiling |
Did you know that eFiling offers taxpayers the following benefits?
Remember to visit the 2024 Filing Season campaign page to see all our promotional materials and the latest Filing Season news. |
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| Self-help services via your mobile device |
Prioritise your tax matters by using any of the available digital self-help service channels, to ask questions and request various services without having to visit a SARS branch or call the Contact Centre:
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| For more information, go to: SARS Mobile Tax Services | South African Revenue Service. |
| Collection of Tax Debt from Third Parties |
| The case of Christoffel Wiese and Others v CSARS (1307/2022) (2024) ZASCA 111 (12 July 2024), which dealt with section 183 of the Tax Administration Act (TAA), 2011 (Act 28 of 2011), provides an opportunity to remind taxpayers of Chapter 11, Part D of the TAA. The case demonstrated the pitfalls of assisting taxpayers to evade tax obligations with emphasis on the practice of dissipating a taxpayer’s assets when a debt is due to SARS. Taxpayers, tax practitioners and representative taxpayers are reminded to familiarise themselves with the full provisions of the sections below extracted from the TAA. 1. Liability of third party appointed to satisfy tax debts (1) A senior SARS official may authorise the issue of a notice to a person who holds or owes or will hold or owe any money, including a pension, salary, wage or other remuneration, for or to a taxpayer, requiring the person to pay the money to SARS in satisfaction of the taxpayer’s outstanding tax debt. 2. Liability of financial management for tax debts- A person is personally liable for any outstanding tax debt of the taxpayer to the extent that the person’s negligence or fraud resulted in failure to pay the tax debt. 3. Liability of shareholders for tax debts (1) This section applies where a company is wound up other than by means of an involuntary liquidation without having satisfied its outstanding tax debt, including its liability as a responsible third party, withholding agent, or a representative taxpayer, employer or vendor. 4. Liability of transferee for tax debts (1) A person (referred to as a transferee) who receives an asset from a taxpayer who is a connected person in relation to the transferee without consideration or for consideration below the fair market value of the asset is liable for the outstanding tax debt of the taxpayer. 5. Liability of person assisting in dissipation of assets- If a person knowingly assists in dissipating a taxpayer’s assets to obstruct the collection of a tax debt of the taxpayer, the person is jointly and severally liable with the taxpayer for the tax debt to the extent that the person’s assistance reduces the assets available to pay the taxpayer’s tax debt. 6. Recovery of tax debts from other persons (1) SARS has the same powers of personally liable under sections 155 and 157or this Part as SARS has against the assets of the taxpayer and the person has the same rights and remedies as the taxpayer has against such powers of recovery. |
| Interpretation Note 132: Persons not eligible to register as a tax practitioner and deregistration of registered tax practitioners for tax non-compliance. |
| IN 132 is an important document for registered tax practitioners and for those wanting to register as tax practitioners. The interpretation note specifically deals with the consequences of continuous tax non-compliance. It reminds tax practitioners that they need to ensure their own tax matters are up to date. |
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