All questions are based on tax practitioners registered with the South African Revenue Services:

True or false

1. The SARS e@syFile allows people to import and export payroll files?
2. Disputes submitted outside the prescribed turnaround time will be accepted without any reasons for late submission?
3. To enable my staff to follow up on a tax matter of clients, An Authority on special power of attorney by a rax practitioner, must be completed?
4. As a tax practitioner you can grant everyone in your tax practice with full user rights as user rights are not important?
5. Before a case can be lodged with the CMO, I need to have exhausted the internal process?
6. Disputes cannot be lodged via e-filling?
7. Deregistered tax practitioners have to wait at least five years before allowed to register as a tax practitioner again. This is to satisfy the requirements in section 240(3)(a) to (c)?
8. A serious tax offence from 6 years ago will prevent an individual form registering as a tax practitioners.?
9. Before contacting the contact centre it is advised to first check if my query could not have been resolved via the digital channels such as e-filling?
10. The Sars e@syFile can be purchased from the app store. The annual subscription far is R2550 inclusive of VAT?