The BMZ Academy @ 061 262
THE BMZ ACADEMY
@061 262 1185/068 053 8213
BMZ ACADEMY 061 262 1185/068 053 8213
, Question 1
Which one of the following statements is FALSE? The limitations of requiring the
taxpayer to attend an interview and produce relevant material are as follows: (Lesson 2)
a.
A third party may not be interviewed regarding the tax affairs of the taxpayer.
b.
The purpose of the interview, in addition to be narrowed to the administration of a tax
Act, is further limited in that it may only be used for purposes of clarifying issues of
concern to SARS to render further verification or audit unnecessary and may not be used
for purposes of a criminal investigation.
c.
The interview is restricted to the tax affairs of the taxpayer who is duly obliged to attend.
d.
The interview or questioning may must be done under oath or solemn declaration.
e.
A senior SARS official is obliged to authorise and issue the notification, although the
interview itself may be performed by a SARS official under the control of a senior SARS
official.
Clear my choice
Question 2
Question text
The issuance of a “search and seizure” warrant under current law is assigned by
…(Chapter 5 Part D of the TAA)
a.
A senior SARS official who is duly authorised to delegate such responsibility by the
Commissioner.
b.
a senior SARS official if legal professional privilege is to be protected during an
execution of search and seizure under a tax Act and the relevant documents must be
secured first by an independent attorney.
c.
A judicial officer such as a magistrate or a judge of the Supreme Court.
d.
The SAPS acting in association with SARS in such related matters.
Clear my choice
Question 3
Question text
What proctoring tool will be used in the TAX3704 exam?
a.
Moodle proctoring
b.
Turnitin
c.
Invigilator app
d.
Iris
THE BMZ ACADEMY
@061 262 1185/068 053 8213
BMZ ACADEMY 061 262 1185/068 053 8213
, Question 1
Which one of the following statements is FALSE? The limitations of requiring the
taxpayer to attend an interview and produce relevant material are as follows: (Lesson 2)
a.
A third party may not be interviewed regarding the tax affairs of the taxpayer.
b.
The purpose of the interview, in addition to be narrowed to the administration of a tax
Act, is further limited in that it may only be used for purposes of clarifying issues of
concern to SARS to render further verification or audit unnecessary and may not be used
for purposes of a criminal investigation.
c.
The interview is restricted to the tax affairs of the taxpayer who is duly obliged to attend.
d.
The interview or questioning may must be done under oath or solemn declaration.
e.
A senior SARS official is obliged to authorise and issue the notification, although the
interview itself may be performed by a SARS official under the control of a senior SARS
official.
Clear my choice
Question 2
Question text
The issuance of a “search and seizure” warrant under current law is assigned by
…(Chapter 5 Part D of the TAA)
a.
A senior SARS official who is duly authorised to delegate such responsibility by the
Commissioner.
b.
a senior SARS official if legal professional privilege is to be protected during an
execution of search and seizure under a tax Act and the relevant documents must be
secured first by an independent attorney.
c.
A judicial officer such as a magistrate or a judge of the Supreme Court.
d.
The SAPS acting in association with SARS in such related matters.
Clear my choice
Question 3
Question text
What proctoring tool will be used in the TAX3704 exam?
a.
Moodle proctoring
b.
Turnitin
c.
Invigilator app
d.
Iris
