TAX 3704 EXAM
PREP
NOTES 2022
,TAX 3704 PRE-EXAM QUICKNOTES:
Chapter 1: DEFINITIONS:
• Assessment: determination of the amount of a tax liability
way of self-assessment or an assessment done by SARS;
• Biometric information: Biological data used to authenticate the identity
a person; includes:
o Facial recognition
o Fingerprint recognition
o Iris or retina recognition
o Voice recognition
o Other, less intrusive data as may be prescribed by the M
regulation issued under s257
• Date of assessment:
o Assessment by SARS: the date of the issue of the notice o
assessment;
o Self-assessment
§ If a return is required, the date that the return i
or
§ If no return is required, the date of the last p
tax for the tax period or;
§ If no payment was made, the effective date
• Relevant material: Any document; information; or thing that is
foreseeably relevant for tax risk assessment, assessing tax, collectin
showing non-compliance with an obligation under a tax Act o
that a tax offence was committed.
• Return: A form or any other manner of submitting informa
that incorporates a self-assessment or is the basis on which a
assessment is made by SARS.
• Self-assessment: Determination of the amount of tax payable
Act by a taxpayer and
o Submitting a return which incorporates the determination of t
tax or
o If no return is required, making a payment of t
• Serious tax offence: a tax offence for which a personm
conviction to imprisonment for a period exceeding two years w
option of a fine or to a fine exceeding the equivalent a
under the Adjustment of Fines Act, 1991.
• Practice generally prevailing: A practice set out in an o
regarding the application or interpretation of a tax act.
Chapter 2: GENERAL ADMIN PROVISIONS:
The purpose of the TAA is to ensurethe efficient and effectiv
The Act applies to everyone who is liable to comply with t
Act.
, The powers and duties assigned to the Commissioner and senior S
under the TAA may only be exercised for the purposes of adminis
act. The Commissioner may delegate his or her powers and d
the powers and duties assigned to a senior SARS official may only b
by the Commissioner, a senior SARS official who has written authori
official who occupies a post for this purpose. The commissioner m
a power if a conflict of interest exists. Each SARS official exercisi
carry an identity card and if they don’t, one may assume that t
official.
The mandate of the tax ombud is to reviewand address a
taxpayer regarding a service matter or a procedural or adminis
arisingfrom the application of the provisions of a tax Act by S
ombud must:
• Review a complaint and, if necessary, resolve it through
conciliation;
• Act independently in resolving a complaint;
• Followinformal, fair, and cost-effective methods of resolving a c
• Provide information to a taxpayer about the mandate of t
and the procedures to pursuea complaint
• Facilitate access by taxpayers to complaint resolution mechanisms w
SARS to address complaints
• Identify and reviewsystemic and emerging issues related to s
matters or the application of the provisions of the TAA o
administrative provisions of a tax Act that impacts negativ
taxpayers.
They can’t reviewlegislation, SARS policy, matters subject to objection a
appeal, and decisions of the tax court etc.
The tax ombud may reviewany matter within their mandate on request
taxpayer. They can determine how the reviewis conducted and whethe
should be terminated before it’s completion. In doing so, they must conside
• The age of the request or issue
• The amount of time that has elapsed since the requester b
the issue;
• The nature and seriousness of the issue
• The question of whether the request was made in good f
• The findings of other redress mechanisms with respect to t
The tax ombud may only reviewa request if the taxpayer h
available solutions in SARS to no avail, unless if compelling circums
such as:
• The request raises systemic issues
• Exhausting the complaints resolution mechanisms will cause undue
hardship on the taxpayer;
• Exhausting the complaints resolution mechanisms is unlikely to p
a result within a period of time that the tax ombud conside
Chapter 3: REGISTRATION:
PREP
NOTES 2022
,TAX 3704 PRE-EXAM QUICKNOTES:
Chapter 1: DEFINITIONS:
• Assessment: determination of the amount of a tax liability
way of self-assessment or an assessment done by SARS;
• Biometric information: Biological data used to authenticate the identity
a person; includes:
o Facial recognition
o Fingerprint recognition
o Iris or retina recognition
o Voice recognition
o Other, less intrusive data as may be prescribed by the M
regulation issued under s257
• Date of assessment:
o Assessment by SARS: the date of the issue of the notice o
assessment;
o Self-assessment
§ If a return is required, the date that the return i
or
§ If no return is required, the date of the last p
tax for the tax period or;
§ If no payment was made, the effective date
• Relevant material: Any document; information; or thing that is
foreseeably relevant for tax risk assessment, assessing tax, collectin
showing non-compliance with an obligation under a tax Act o
that a tax offence was committed.
• Return: A form or any other manner of submitting informa
that incorporates a self-assessment or is the basis on which a
assessment is made by SARS.
• Self-assessment: Determination of the amount of tax payable
Act by a taxpayer and
o Submitting a return which incorporates the determination of t
tax or
o If no return is required, making a payment of t
• Serious tax offence: a tax offence for which a personm
conviction to imprisonment for a period exceeding two years w
option of a fine or to a fine exceeding the equivalent a
under the Adjustment of Fines Act, 1991.
• Practice generally prevailing: A practice set out in an o
regarding the application or interpretation of a tax act.
Chapter 2: GENERAL ADMIN PROVISIONS:
The purpose of the TAA is to ensurethe efficient and effectiv
The Act applies to everyone who is liable to comply with t
Act.
, The powers and duties assigned to the Commissioner and senior S
under the TAA may only be exercised for the purposes of adminis
act. The Commissioner may delegate his or her powers and d
the powers and duties assigned to a senior SARS official may only b
by the Commissioner, a senior SARS official who has written authori
official who occupies a post for this purpose. The commissioner m
a power if a conflict of interest exists. Each SARS official exercisi
carry an identity card and if they don’t, one may assume that t
official.
The mandate of the tax ombud is to reviewand address a
taxpayer regarding a service matter or a procedural or adminis
arisingfrom the application of the provisions of a tax Act by S
ombud must:
• Review a complaint and, if necessary, resolve it through
conciliation;
• Act independently in resolving a complaint;
• Followinformal, fair, and cost-effective methods of resolving a c
• Provide information to a taxpayer about the mandate of t
and the procedures to pursuea complaint
• Facilitate access by taxpayers to complaint resolution mechanisms w
SARS to address complaints
• Identify and reviewsystemic and emerging issues related to s
matters or the application of the provisions of the TAA o
administrative provisions of a tax Act that impacts negativ
taxpayers.
They can’t reviewlegislation, SARS policy, matters subject to objection a
appeal, and decisions of the tax court etc.
The tax ombud may reviewany matter within their mandate on request
taxpayer. They can determine how the reviewis conducted and whethe
should be terminated before it’s completion. In doing so, they must conside
• The age of the request or issue
• The amount of time that has elapsed since the requester b
the issue;
• The nature and seriousness of the issue
• The question of whether the request was made in good f
• The findings of other redress mechanisms with respect to t
The tax ombud may only reviewa request if the taxpayer h
available solutions in SARS to no avail, unless if compelling circums
such as:
• The request raises systemic issues
• Exhausting the complaints resolution mechanisms will cause undue
hardship on the taxpayer;
• Exhausting the complaints resolution mechanisms is unlikely to p
a result within a period of time that the tax ombud conside
Chapter 3: REGISTRATION:
