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

True or false

1. Membership of an RCB does not equal to the registration as a tax practitioner?
2. The sharing of login credentials is an acceptable manner in which to conduct business as a tax practitioner?
3. A serious tax offence of 6 years ago will prevent an individual from registering as a tax practitioner at SARS?
4. Registered representative activation cannot be done via e-filling. The registered representative must go into a SARS branch.
5. As a tax practitioner you can submit a null return for a client even if there was trade conducted for the said period?
6. A person who has a criminal record involving dishonesty and wishes to register with a RCB as a tax practitioner may do so if they inform their RCB about their criminal status?
7. A tax practitioner can be registered as the registered representative if no special circumstances exist?
8. To request deferred payment arrangement, a tax prayer need not ensure that all returns are submitted and up to date. Outstanding returns are not related to the deferred payment request?
9. User groups and user rights allow for the mitigation of risk and ensure a separation of responsibilities on e-filling?
10. Before contacting the SARS contact centre, it is advised to first check whether the query could be resolved via digital channels such as e-filling and the online query system?