Self-assessment
Tax Administration Act Self-Assessment
11 yes/no questions on dealing with SARS under the Tax Administration Act: registering and keeping details current, returns, records, penalties, audits, objections and disclosure. You get a score for each area and a list of gaps with what to do about each one.
1. Registration and returns
1. Are you registered for every tax type that applies to you (income tax, VAT, PAYE, UIF, SDL, customs) and do you keep that registration up to date?
(Tax Administration Act Chapter 3)
2. Do you submit every return SARS requires by its due date, even when the return shows nothing to pay?
(Tax Administration Act Chapter 4)
3. Is every return based on complete and accurate information, and do you correct errors you find by submitting a revised return?
(Tax Administration Act s91)
4. Do you check your eFiling profile for messages, requests for information and assessments regularly, and respond within the time given?
(Tax Administration Act ss 46, 47)
2. Records
1. Do you keep the books, records and documents needed to meet your tax obligations and show SARS you comply, in an orderly form?
(Tax Administration Act s29)
2. Do you keep records for at least five years, and longer where SARS has started an audit or you did not file a return?
The five years normally run from the date you submit the return. If SARS has told you it is auditing or investigating, keep the records until the process ends. (Tax Administration Act s29)
3. If you keep records electronically, are they kept in South Africa (unless a senior SARS official has allowed otherwise) and can you produce them in a readable form?
(Tax Administration Act s30)
3. Penalties, audits and disputes
1. Do you pay tax when it is due, and understand that late payment brings interest and that non-compliance can bring penalties?
(Tax Administration Act Chapter 15, 16)
2. If SARS audits you or asks for information, do you know who responds, and do you reply on time with complete documents?
(Tax Administration Act Chapter 5)
3. If you disagree with an assessment, do you know how to lodge an objection within the period allowed and appeal if needed?
(Tax Administration Act Chapter 9)
4. If you find you have under-declared or missed a return, do you consider the Voluntary Disclosure Programme before SARS finds it?
(Tax Administration Act Part B Chapter 16)
Sources
Turn these gaps into tracked tasks
Assign owners and due dates, keep the evidence, and show your progress to clients and auditors.