EFILING TRANSFER

[LP21]

Scenario - taxpayer was billed for services rendered, did not pay his account and approached another tax practitioner. The TP requested Efiling transfer, but it was declined by original TP with the message that the outstanding balance on the account is to be paid, before transfer will be approved. Is that legal according to SARS Efiling/SARS TP rules?

[Dave A]

I recall seeing a practice note somewhere (from SARS via SAIT I think) that you couldn't refuse the E-filing transfer request due to non-payment, however you could withhold your working documents and historical records of the taxpayer in your possession.

This is relying on my memory, which is fallible - so perhaps wait for someone else to confirm.

[dellatjie]

@Dave A,

You are right, this was confirmed by SAIPA's ethics officer at a recent seminar. You may only withold your work, and efiling is not your work.

You face serious legal charges should returns not be submitted during the time when the profile was requested and eventually tranferred.