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

True or false

1. A tax practitioner could sign a power of attorney on behalf of their client, if the client instructed them to do so?
   1. True/False Tax practitioner readiness program states that under no circumstances should the tax practitioner approve a power of attorney for a client, but sais nothing about when permission is obtained.
2. A person who works as a retirement annuity sales consultant, and as part of an added service to clients, assists in completing their tax returns for free. Once finished the clients submit their ITR12 based on this. Based on this the person needs to register as a tax practitioner?
   1. True or false I read then when performing a tax service you must register, but if it is not your main serverce you do not have to. This leads to confusion to the correct answer.
3. A serious tax offence of 6 years ago will prevent an individual from registering as a tax practitioner at SARS?
   1. It is known that you have to wait 5 years, but this is a serious offence, thus I am unsure.

1. As a tax practitioner you can submit a null return for a client even if there was trade conducted for the said period?
   1. Some argue that this is correct others argue that you must still list all income and expenses, please assist.

1. 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?
   1. Some say you need to wait 5 years others say if you disclose it might help, please assist.
2. A tax practitioner can be registered as the registered representative if no special circumstances exist?
   1. Getting a lot of conflicting answers
3. I can request a call back from the SARS contact centre instead of waiting on the line in the queue?
   1. Some say yes others say only under certain cercumstances
4. The registration of a tax practitioner will not be affected during a pending criminal case?
   1. True
   2. The registration of a tax practitioner remains unaffected during a pending criminal case, unless specific legal actions are taken against them.
   3. False
   4. The registration of a tax practitioner can be affected by a pending criminal case. SARS may consider an individual's legal and ethical standing before allowing them to be registered as a tax practitioner.

1. A tax practitioner may not request and approve a tax type transfer?
2. Some say yes, others say no
3. Section 239 to 243 of the tax act governs tax practitioners.
   1. Some say yes, others say no

1. The contact centre and branch office can assist in payment arrangements for debt below R100 000?

1. The Sars e@sy can be purchased from the app store. The annual subscription far is R2550 inclusive of VAT?