compliance costs – do they matter? · 2018. 4. 4. · compliance costs matter!!!!! digital...

COMPLIANCE COSTS –DO THEY MATTER?

The case of South African individual taxpayers

Compliance Costs of Individuals: Previous studies

PROBLEM??• Taxpayers rights:

– Taxpayer Bill of Rights– Constitution’s Bill of Rights– SARS Client Charter???

• Ease & fairness of doing business with SARS:– To be improved– How will improvement be measured?

Cost of revenue collectionTax revenue

collected(R million)

SARS’ internal operating costs

(R million)

SARS’ cost of collection (% of tax revenue)

2012/13 813 826 8 696 1.07%2013/14 900 015 8 702 0.97%2014/15 966 295 9 523 0.97%2015/16 1 069 983 10 245 0.96%2016/17 1 144 081 10 696 0.93%

Source: National Treasury & SARS (2017:14).

1%

OPERATING COST OF TAX SYSTEM

ADMINISTRATIVE (Revenue Authority)

TAX COMPLIANCE (Taxpayers)

?1%

Composition & valuationTime spent on

compliance activities

Advisers

Incidental

1

2

3

Variousmethodologies

Actual cost

Actual cost

RESEARCH METHODOLOGY

1. Online survey instrument – Qualtrics software2. Population = 6 367 6273. But database not publically available4. Convenient sample + snowballing technique5. SAICA members + social media + e-mails6. Usable responses = 556 individual taxpayers7. Analysed using Excel & SPSS8. Used 5% trimmed mean

PROFILE OF RESPONDENTSGEOGRAPHIC LOCATION

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

Respondents SARS

All 9 provinces were represented

Gauteng slightly overrepresented

PROFILE OF RESPONDENTSAGE DISTRIBUTION

2.7%

8.8%

22.0%

16.0%

29.3%

21.2%

2.4%

5.5%

14.0%

22.3%

26.9%

28.9%

75 and older

65 - 74

51 - 64/55 - 64

41 - 50/45 - 54

31 - 40/35 - 44

Below 30/Below 34

Respondents SARS

PROFILE OF RESPONDENTSPERSONAL INCOME TAX KNOWLEDGE

7%

25%

43%

25%

NONE/POOR FAIR GOOD EXCELLENT

PROFILE OF RESPONDENTSEMPLOYMENT STATUS

76%

1%

13%

8%2% Employed (full-time)

Employed (part-time)

Self-employed (e.g. sole proprietor orpartner)Retired

Unemployed



Advisers

Incidental

1

2

3

Variousmethodologies

Actual cost

Actual cost

REASONS FOR USING A TAX ADVISER

10

15

16

23

28

33

39

45

51

55

57

63

81

0 10 20 30 40 50 60 70 80 90

For tax planning

An expert opinion was required on a specific tax issue.

I want to avoid problems encountered in the past.

I need help to compile my tax records.

I want to get my tax refund quickly.

To reduce the chances of being audited by SARS.

My income tax return is too complicated.

Tax legislation is too difficult to understand.

Tax legislation changes too often.

I want to maximise my allowable deductions/rebates.

Stress from complying with tax obligations is too much.

My tax practitioner saves me time and/or money.

To ensure I comply with my tax obligations.

REASONS FOR COMPLETING THEIR OWN RETURNS

17

23

36

43

65

215

316

0 50 100 150 200 250 300 350

I GET ENOUGH HELP FROM SARS' CALL CENTRE

I CANNOT AFFORD TO PAY A TAX PRACTITIONER

I GET ENOUGH HELP FROM GUIDES ON SARS' WEBSITE

TAX PRACTITIONERS CHARGE MORE THAN THEIR SERVICES ARE WORTH

I WISH TO KEEP MY TAX AFFAIRS PRIVATE

MY TAX AFFAIRS ARE VERY SIMPLE

I AM COMPETENT IN TAX MATTERS



Advisers

Incidental

1

2

3

Employed

Self employed

Retired

MEASUREMENT OF TAX COMPLIANCE COSTS

VALUATION OF TIME - method•

– Monthly salary/176– Open-ended category capped– After tax value: marginal tax rate

• &– Mean hourly rate: used as maximum (cap)– Applied cap: new mean– After tax value: marginal tax rate

Employed

Self employed Retired

TTC - EMPLOYEDEmployedSelf Help Weighted total

n = 330 n = 93(R) (R) (R)

Value of time 2,385 3,481 2,626 Advisers fee - 1,703 374 Friends time - 67 15 Incidental expenses 211 613 299

Total cost 2,596 5,864 3,314

FULL DATA SET

StartDateEndDateStatusIPAddressProgressDuration__in_seconds_FinishedRecordedDateResponseIdRecipientLastNameRecipientFirstNameRecipientEmailExternalReferenceLocationLatitudeLocationLongitudeDistributionChannelUserLanguageQ2.1Q2.2Q3.1_1Q3.1_2Q3.1_3Q3.1_4Q3.1_5Q3.1_6Q3.1_7Q3.1_8Q3.1_9Q3.1_10Q3.1_11Q3.1_12Q3.1_13Q3.1_1445_TEXTQ3.2_1Q3.2_2Q3.2_3Q3.2_4Q3.2_5Q3.2_6Q3.2_7Q3.2_8Q3.2_361_TEXTQ4.1Q4.1_30_TEXTQ4.2_1Q4.2_2Q4.2_3Q4.2_4Q4.2_5Q4.2_6Q4.2_7Q4.2_8Q4.2_8_TEXTQ4.3_1_1Q4.3_2_1Q4.3_3_1Q4.3_4_1Q4.3_5_1Q4.4Q4.5Q4.5_1025_TEXTQ4.6Q4.6_7_TEXTQ4.7Q4.8_Q4.8_1_1Q4.8_Q4.8_2_1Q4.8_Q4.8_3_1Q4.8_Q4.8_4_1Q4.8_Q4.8_5_1Q4.8_Q4.8_6_1Q4.9Q4.9_1025_TEXTQ4.10Q4.10_7_TEXTQ4.11Q4.11_6_TEXTQ4.12.0Q4.13_1Q4.13_2Q4.13_3Q4.13_4Q4.13_5Q4.13_6Q4.13_7Q4.13_8Q4.13_9Q4.13_10Q4.13_11Q4.13_12Q4.13_13Q4.13_14Q4.13_315_TEXTQ4.14.0Q4.15.0Q5.1Q5.2Q5.3Q5.3_4_TEXTQ5.4Q5.4_6_TEXTQ5.5Q5.5_6_TEXTQ5.3 HOURSq5.4 SUNDRYq5.5 PAIDQ5.6Q5.7Q5.7_7_TEXTQ5.7_8_TEXTQ6.1Q6.2_1Q6.2_2Q6.2_2_TEXTQ6.2_3_TEXTQ6.3Q6.4_2Q6.4_3Q6.4_4Q6.4_5Q6.4_3_TEXTQ7.1Q7.2Q7.2_6_TEXTQ7.3Q7.3_8_TEXTQ8.1Q8.2Q8.3Q8.3_7_TEXTQ8.4Q9.1_1Q9.1_2Q9.1_3Q9.2_1_1Q9.2_2_1Q9.2_3_1Q9.3_1_1Q9.3_2_1Q9.3_3_1Q9.4Q10.1Q10.1_8_TEXTQ10.2Q10.2_9_TEXTQ10.3Q11.1Q11.2Q11.3Q11.4Q11.5Q12.1_Q12.1_1Q12.1_Q12.1_2Q12.1_Q12.1_3Q12.1_Q12.1_4Q12.1_Q12.1_5Q12.2_1Q12.2_2Q12.2_3Q12.3Q12.4_Q12.4_1Q12.4_Q12.4_2Q12.4_Q12.4_3Q12.4_Q12.4_4Q12.4_Q12.4_5Q12.5_Q12.5_1Q12.5_Q12.5_2Q12.5_Q12.5_3Q12.5_Q12.5_4Q12.6_Q12.6_1Q12.6_Q12.6_2Q12.6_Q12.6_3Q12.7_1Q12.7_2Q12.8.0Q13.1.0Q13.2.0Q13.3.0Q13.4_1Q13.4_2Q13.5_1Q13.5_2Q13.6q11.5adjincome_MInc_perhourTotal43CC10.1q10.2MCC10.2q4.6Mq4.6cat7q4.6finCCfinQ4.4KAREN (formula)CCupsubselfTotal48VAR00001Inc48Formula (hour x value per hour)Inc48for10.2CCFIN2TO5Q4.10Mq4.10finKAREN (formulas) not selfCCUPSUBnotselfincprovtax10.1incprovtax10.2incprovtaxfinCCFINPROVTAXQ5.3mQ5.3FINVERINCVERINC10.2VERINCFINq5.4Mq5.4finq5.5Mq5.5finCCverificationfilter_$q7.2Mq7.3MAuditincAuditinc10.2AuditincfinAuditccTot9.2Tot9.3ObjtotObjtot10.2Objcc

13/3/18 9:533/3/18 10:040102.177.104.75100.00689.0013/3/18 10:04R_yEkueKVtVPDVxfP-34.16670227050818.86669921875anonymousEN-GB111 1 1 1 1 1 50.000.000.000.000.25 1 1 2 2 2 2 2 2 222 4 29223514345434144233 31022 5.0025000.00142.0550.257,137.780.00 0.007,137.787,137.787137.78 0

23/4/18 10:373/4/18 10:480102.248.28.39100.00655.0013/4/18 10:48R_3fPqMFsfjqnVkdp-26.23089599609428.058303833008anonymousEN-GB111 1 1111 1.000.000.501.500.50 12 1 2 2 2 2 2 2 222 3 13224334345333155555 43The assistance I received from the SARS officals were very professional and helpful and timelyNot applicableNot applicable10012Nadia [email protected] 3.0015000.0085.233.50298.3050.00 50.00298.30348.30348.30 0

33/6/18 8:553/6/18 9:130102.249.35.169100.001074.0013/6/18 9:13R_yxprzKimintY4QF-25.70689392089828.229400634766anonymousEN-GB111 1 11 1 1 Home office1 1 0.001.0024.003.006.00036 1 114 5 1.50350.00 2 2 2 1392 222 6 23133511442444144434 22322No commentsNo commentsNo1000011Michael [email protected] 5.0065000.00369.3234.0012,556.821,250.00 1,250.0012,556.8213,806.8213806.82 1.501.50553.98 553.98350.00350.00 903.9811.500.00553.98 553.98553.98

43/4/18 20:443/4/18 21:000102.250.118.24100.001008.0013/4/18 21:00R_2tn9Q757eCk6cCE-25.70689392089828.229400634766anonymousEN-GB311 1 11 4 0.001.002.000.002.00 13 1 111111 1 900.00300.002 3 1113.001200.002 3 2 333 5332443334243442 33100021Marianne [email protected] 350.00 5.001,750.001750.001750.00200.00200.003150.003150.00 1050.001050.002250.00 0

53/6/18 11:223/6/18 11:360102.250.225.173100.00799.0013/6/18 11:36R_1DtMeR1H8LAl8i7-26.23089599609428.058303833008anonymousEN-GB19 1 11 3 1.000.500.502.001.000.0052 114 2 1.5025.00 2 2 2 3 2 222 4 332333235542232 22I dont knowPeople would pay more willingly if our money was not being looted by corrupt officials, and nothing happens to [email protected] 3.0025000.00142.05 5.00710.23710.23710.2350.0050.00760.23760.23 1.501.50213.07 213.0725.0025.00 238.071

63/5/18 4:253/5/18 4:340102.250.32.211100.00544.0013/5/18 4:34R_3pr1UQjyW8hvUWu-25.70689392089828.229400634766anonymousEN-GB110 1 1 1 111 1111 4.000.005.000.002.00 22 1 113 2 0.7525.00 2 2 2 1292 222 5 43224433553333155533 333 500022 4.0040000.00227.2711.002,500.0050.00 50.002,500.002,550.002550.00 0.750.75170.45 170.4525.0025.00 195.4510.500.00113.64 113.64113.64

73/8/18 14:383/8/18 15:120102.250.61.32100.002038.0013/8/18 15:12R_33vw3c9izp94xjd-25.70689392089828.229400634766anonymousEN-GB18 1 111 1 11 0.000.000.250.001.00 62 1 2 2 2 2 2 2 222 6 631345551532442 54The survey did not touch on the costs and/or time that might be as a result of scams and phishing by fraudstars. This can also cost a number of people much money or time as well. The survey must also cover the processes that SARS implements to provide the necessary awareness and/or campaigns.10011Sidney [email protected] 5.0065000.00369.321.25461.6550.00 50.00461.65511.65511.65 0

83/8/18 2:233/8/18 2:510102.251.191.195100.001697.0013/8/18 2:51R_2wakyH9ezs5pRU7-29.85000610351631.016693115234anonymousEN-GB311 11 1 11 11 11 3.001.00120.005.004.005002710000.001 114 2 1.5025.00 2 11 5.00 2 3 2 222 514262334455432144244 Mostly my interactions with SARS have been good. I resent having to sit in a row and have to move one chair at a time, the electronic numbering system/intercom is sufficient enough.Record keeping and archiving quite costly. The period that I have to keep records for would reduce my cost.1000012Malinda [email protected] 133.00350.0046,550.00 10,000.0010,000.0046,550.00500.057,050.0057050.00 1750.001750.001750.001.501.50 525.00525.0025.0025.00 550.001

93/9/18 0:383/9/18 0:540102.251.91.129100.00991.0013/9/18 0:54R_2CDG2pxtVuCSR1m-33.92579650878918.423202514648anonymousEN-GB311 11 1 1 1 1 1I am a registered tax practitioner20.002.002.005.000.50035 1 111 1 0.130.00 2 2 2 1292 222 529234411551114142133 45511You never know what outcome you will get going to SARS, as it always depends on who is helping you at SARS. This is very frustrating as sometimes issues are sorted immediately and sometimes it takes months and months. And the most frustrating is when they say that they are escalating the issue, but then you have to follow up again. SARS complains in the media that people do not want to be compliant, but they make it so difficult to be complaint, for example you have to go in to a branch to verify your info for any change you do. If you go and sit in the branch, it is always full, why can SARS not work together with the banks to confirm something like bank details? Then the taxpayer does not have to take a day off from work to do this verification, which he will probably have to do next year again. It is really frustrating.SARS need to have a direct lines to the banks to confirm bank details, it should not require the individual to come in physical to do this - the bank is already doing FICA, so why can SARS not rely on the bank's detail?Efiling need to have a place where you can upload requests/letters to SARS so that you can track it more easily so that you do not have to phone/go in to the branch to get an update. In this way you can also keep better track with all communications with SARS.The biggest issue is that you will always get different advise depending who is talking to you when you phone SARS, and that wastes a lot of time.10002224.00 29.50350.0010,325.00750.00 750.0010,325.0011,075.0011075.00 0.130.13 43.7543.750.000.00 43.7510.500.00 175.00175.00175.00

103/6/18 8:163/6/18 8:550102.253.142.177100.002330.0013/6/18 8:55R_3DioRviR1z8IKaf-33.92579650878918.423202514648anonymousEN-GB612 1 1 111 1 2.001.001.000.001.0025053 1 114 3 1.5075.00 2 2 2 2 2 222 4212744442444442 Dividends, interest and other incomes received from investments should be paid to directly to SARS by the financial institutions on behalve of the client/investor. Reason: Financial institutions not always provide the correct tax income codes on statements sent to clients.25011Miranda [email protected] 4.00 5.00150.00750.00200.00 200.00750.00250.01,200.001200.00 1.501.50 225.00225.0075.0075.00 300.001

113/7/18 6:573/7/18 7:100102.253.209.231100.00779.0013/7/18 7:10R_7Qdy6NjVPzCpkzv-29.85789489746131.029205322266anonymousEN-GB22 1 1 1 111 0.000.002.000.002.00 11 1 2 2 1114.000.002 3 2 222 4442633333334 42 33no [email protected] 3.00 4.00150.00600.000.00 0.00600.00600.00600.00 600.00600.00600.00 0

122/23/18 5:192/23/18 5:260105.12.1.165100.00395.0012/23/18 5:26R_zciMuKWSeEFE5Lr-2924anonymousEN-GB111 1 1 11 1111 4.000.001.000.004.00 52 1 2 2 2 2 2 2 222 6 532243345334442 34 [email protected] 3.0065000.00369.329.003,323.8650.00 50.003,323.863,373.863373.86 0

133/8/18 2:353/8/18 3:000105.12.5.191100.001516.0013/8/18 3:00R_2QQwYRpg8pYii10-2924anonymousEN-GB12 1 1 1 1 1 Accountancy & tax fees paid to tax practitioner4 1.002.003.000.00 14 111 11 15000.0030000.0012 75000 5000.003 111 10000.002 1382 112 4000.004000.00 28 631643215521232 2 22All taxes should be able to be administered via Efiling. One still needs to physically deal with a branch for Donations Tax, and this is unacceptable.

Donations Tax should be separated from other taxes for the purposes of payment and administration. For example, functionality for a Donations Tax Statement of Account should exist - there are only drawbacks with this being intertwined with Income Tax.

Base Cost should not be requested on tax returns as this requires detailed knowledge of the 8th Schedule (and thus appointment of a specialist). Tax returns should instead have the option of requesting the information needed to determine Base Cost.Selection for verification appears the norm. Surely, if SARS picks up no errors through the verification process, this should be factored into the likelihood of selection in future years?10000022 3.00150000.00852.27 6.005113.645113.645113.64400.00400.0050513.6450513.64 10000.00 5000.005000.0011.50 1278.41 1278.411278.410.008000.000.000.008000.00

143/6/18 13:543/6/18 14:120105.184.101.103100.001093.0013/6/18 14:12R_2aWfEKOGNpOYkI0-26.23089599609428.058303833008anonymousEN-GB16 11 11 11 11 3.000.001.001.002.00 55 1 113 5 0.75350.00 2 2 2 2 222 4 33143243533133144455 22Adequate service, friendly but professionalI think it's fairly simple as is, more comms on changes and simpler explanations could help, wrt med codes etc.Loss of income, if you are in sales, submissions and queries to SARS only be done during office hours, time spent doing tax things us time off the sales [email protected] 2.0025000.00142.057.00994.32750.00 750.00994.321,744.321744.32 0.750.75106.53 106.53350.00350.00 456.531

153/6/18 14:013/6/18 14:160105.184.113.156100.00879.0013/6/18 14:16R_u1E3yZfOFCgzwXL-28.73330688476624.766693115234anonymousEN-GB410 1 11 11 11 0.500.000.500.500.50 52 1 3 2 3 3 2 222 328134344552 155555 SARS is very helpful.Use of inteernet stations at SARS to do e-filing.None10011Ian [email protected] 3.00 2.0075.00150.0050.00 50.00150.00200.00200.00 0

163/7/18 11:153/7/18 11:270105.184.138.246100.00691.0013/7/18 11:27R_0p2c6xOaPHj1EtP-26.23089599609428.058303833008anonymousEN-GB111 11 1 1 1 8.002.002.000.001.00061 1 2 2 2 2 2 2 222 5 43133432434332122222 22Very difficult to find the right person to speak to. I have often had answers to questions which I knew were incorrect and were answered differently by different SARS officials.50011Richard [email protected] 4.0040000.00227.2713.002,954.550.00 0.002,954.552,954.552954.55 0

173/6/18 5:533/6/18 6:050105.184.160.223100.00721.0013/6/18 6:05R_2D5ISIwGbBArBCo-29.85000610351631.016693115234anonymousEN-GB13 1 1 111 1 1 0.001.0015.000.003.00043 1 114 3 1.5075.00 2 11 5.00 2 2 2 222 6 531334314542242 33Improve the compatibility with modernly used technology. Efiling tends to only be compatible with Internet Explorer and not the more popular Chrome or Firefox.2000011Charl van [email protected] 4.0065000.00369.3219.007,017.05200.00 200.007,017.057,217.057217.05 1846.59 1846.591846.591.501.50553.98 553.9875.0075.00 628.981

183/6/18 11:323/6/18 11:410105.184.176.254100.00533.0013/6/18 11:41R_27CLpE6TJn2whSx-25.70689392089828.229400634766anonymousEN-GB111 1 1111 11 2.001.001.501.002.0050015 1 2 2 2 2 2 2 222 3 132134115552432 24 4.0015000.0085.237.50639.20750.00 750.00639.20500.01,889.201889.20 0

193/6/18 7:253/6/18 7:410105.184.209.228100.001005.0013/6/18 7:41R_UyxFdQf0ZavWJY5-26.23089599609428.058303833008anonymousEN-GB310 1 1 1Rental1 1 1 1 1 0.000.004.000.004.00 272000.001 114 2 1.5025.00 1611 4.00 2 1492 1123.003.00 1 7532445434222231423444322444 Would be interesting to see the responses pre and post SONA 18 to identify if there is a perception change in the public around the role of SARS and the tax collection (in 2017 it was very definitely the government is grabbing money where it can. Has this changed?)Allowing for the uploading of supporting docs or explanations at the beginning. As a breast cancer patient my medical expenses were explainable and I could've explained the deduction in a few words, rather than 3 submissions of the same documents.Also the Efiling system needs to allow for more than one session of uploads of requested documents as it "locks you out" and then one has to manually go to a SARS branch for [email protected] 8.001,500.0012,000.00 2,000.002,000.0012,000.0014,000.0014000.00 6000.006000.006000.001.501.50 2250.002250.0025.0025.00 2275.0013.500.00 5250.005250.005250.006.000.00 9000.009000.00

203/8/18 1:303/8/18 6:030105.184.22.202100.0016354.0013/8/18 6:03R_3Jr2hP2uzqwB9JH-25.87440490722728.170593261719anonymousEN-GB311 1 111 1 111 4 5.002.0050.005.003.00 273500.00 11 11 1 1 900.002500.0012 2 0.002 1112.00350.002 1192 222 753154521555224113122 5551150002225.00 1,500.00 65.0097,500.0097500.0097500.00 3500.00104400.00104400.00 3000.003000.003350.00 0.000.000.0010.000.000.000.000.000.00

213/2/18 2:063/2/18 2:170105.184.59.92100.00698.0013/2/18 2:17R_32RbY8EtSCRRRrH-25.70689392089828.229400634766anonymousEN-GB310 1 1 1 1 4 1.003.0020.0040.0025.001.0026 1 11 1 1 5000.005000.0012 2 0.003 1114.002000.002 2 1012000222 773154343533344133333 23150002213.00 1,500.00 90.00135,000.00135000.00135000.001250.001250.00146250.00146250.00 6000.006000.008000.00 0.000.000.001

223/4/18 14:163/4/18 14:290105.184.73.61100.00816.0013/4/18 14:29R_UuTxKtkFj4yvRUl-25.70689392089828.229400634766anonymousEN-GB110 1 1 1 111 25.000.000.005.001.00 2 1 2 2 2 2 2 2 222 6 43234512115114122332 1150022 5.0065000.00369.3231.0011,448.8650.00 50.0011,448.8611,498.8611498.86 0

233/7/18 2:373/7/18 2:560105.184.78.207100.001167.0013/7/18 2:56R_3qpRIX6M1AmhCxG-25.70689392089828.229400634766anonymousEN-GB111 1 1111 1 1 11 4 12.004.004.001.001.00 45 1 111 1 1 2440.001000.0012 4 300.002 1112.00990.002 1422 222 6 53274315555121111 21 43 11600012Ilona [email protected] 3.0065000.00369.32 22.008125.008125.008125.00750.00750.0012315.0012315.00738.64 738.641728.64 300.00300.00300.0013.50300.001292.61 1292.611592.61

242/16/18 6:342/16/18 6:490105.184.8.37100.00871.0012/16/18 6:49R_1MScMzRSjeucjTx-26.23089599609428.058303833008anonymousEN-GB111 1 1 1 1 10.0012.0015.000.0020.00045 1 2 2 2 2 2 2 222 4 332345333334342 22Sars should educate the public on individual taxes due the majority of people do not possess a Postgraduate Diploma. The public should also made aware of the tax free investment savings and the tax implications of section 12T.Sars can travel to clients and assist them in completing their income tax returns. If Sars consultants hangs up the phone on a client, this matter should result in a disciplinary.No, I have covered my point.20000022 5.0025000.00142.0557.008,096.59750.00 750.008,096.598,846.598846.59 0

253/7/18 2:423/7/18 3:110105.184.81.97100.001722.0013/7/18 3:11R_vl5TaL31Gy6fzhf-34.01669311523418.472198486328anonymousEN-GB311 1 1 1 4 0.000.004.000.002.000.0021 1 1 5000.000.0012 5 650.002 1 1 600.002 2 2 222 539162544445242133222 21SARS have lost a large number of experienced staff in the past few years, and the junior staff that the public and tax practitioners have to deal with are not knowledgeable enough about a) effects of legislation and b) how the SARS system works. Inconsistency is the only consistent with SARS!I am a tax practitioner myself,and have based this survey partly on the fees I have charged to clients. Many clients have experienced random amendments to assessments by SARS, and I have not factored in the time / cost spent on objections and follow ups. The time spent on these can easily exceed the normal compliance time / costs, and clients do not understand that getting an assessment corrected involves much more work than submission of the original return.400011Brian [email protected] 350.00 6.002,100.002100.002100.000.000.007100.007100.00 600.00 650.00650.00650.001

263/8/18 3:053/8/18 3:250105.185.255.238100.001158.0013/8/18 3:25R_3eadNZwQgNojIWX-29.85000610351631.016693115234anonymousEN-GB6 1 1 1 4 1.000.503.008.00 1.0054 1 11 1 1 1 1000.001000.003 3 1112.00500.003 3 2 333 9i do not work24273245545222144322 22Queues are long....waiting time excruciating.......officials are at times terse and rude. Not something you look forward to at all.400022 2.00 13.50 0.00 400.00400.002400.002400.00 500.00 0

273/6/18 23:453/7/18 0:010105.186.198.56100.00947.0013/7/18 0:01R_2DUedVtqlibSxct-26.23089599609428.058303833008anonymousEN-GB35 1 1 1111 111 0.50 12.001.0015.00 46 1 114 5 1.50350.00 2 2 2 1292 222 883143314554111113313 34333 2223.00 28.503,500.0099,750.001,250.00 1,250.0099,750.00101,000.00101000.00 1.501.50 5250.005250.00350.00350.00 5600.0010.500.00 1750.001750.001750.00

283/5/18 0:353/5/18 1:030105.186.215.207100.001623.0013/5/18 1:03R_3D1oIlwkfxT8RVU-26.81669616699227.816696166992anonymousEN-GB16 1 11 4 0.000.002.003.002.000.0045 1 1 11111 800.000.001153.003 3.0075.00 2 1 1 1100.002 1432 233 3 23132214444233133433 22242There is always long lines and you just want give them what they asked and hope and pray you don't need to pay in . Make me angry that pay every month on salary big amount of Tax and SARS will tell you need pay more on top of that. As Tax paying citizen i cant see where is on hard working Tax funds is going to that will benefit me and families lives. We are just funding corrupt state entities that is flushing money down the drain.Efiling need have call centres that can guide you proces. It will created that same person can help you every year where you can build personal relationship with and trust. No long lines and time wasting just guidance and commitment from both [email protected] 2.0015000.0085.23 7.00596.59596.59596.59750.00750.002146.592146.59 1100.00 3.00255.68 255.6875.0075.00 330.6813.50650.00298.30 298.30948.30

293/8/18 3:023/8/18 3:100105.186.216.63100.00506.0013/8/18 3:10R_e8opYzRd8YpFXWx-26.23089599609428.058303833008anonymousEN-GB15 1 111 1 1 8.000.008.000.002.00 46 1 114 2 1.5025.00 2 11 2.00 1 1 2 2 222 7 631644125551532 21300022 4.0090000.00511.3618.009,204.551,250.00 1,250.009,204.5510,454.5510454.55 1022.73 1022.731022.731.501.50767.05 767.0525.0025.00 792.051

303/7/18 22:363/7/18 22:510105.186.245.235100.00883.0013/7/18 22:51R_brP2AvcIkfBzAPv-29.85789489746131.029205322266anonymousEN-GB311 1 1 1 1 1 1 36.000.00120.001.000.50 273000.001 111 2 0.1325.00 2 11 2.00 2 2 2 222 7541744 5 4 1 2 1 200011Andre [email protected] 157.501,500.00236,250.00 3,000.003,000.00236,250.00239,250.00239250.00 3000.003000.003000.000.130.13 187.50187.5025.0025.00 212.501

313/8/18 7:563/8/18 8:250105.186.67.166100.001730.0013/8/18 8:25R_1OUI9ZhfF1yCHfr-33.92579650878918.423202514648anonymousEN-GB311 1 1111 1 1 11 1 1 0.000.0015.000.0015.00 53 1 1156.003 6.0075.00 1411 1 1 161092 1221.00 1 8691744545444242 35522Stop the automatic (algorithms driven ?) tax audits. I have been audited 4 times in a row, submitted reams and reams of copies fo tax invoices, IRP5s (which are sent directly to SARS anyway), donation letters (18A - they frequently refuse the donation deduction because they claim the PBO number is incorrect when that is simply not the case - which they subsequently acknowledge).

My tax affairs have not changed in make up or content for years and yet I am frequently audited - sometimes with no further communication from SARS. Not automatically auditing taxpayers and demanding all these documents in A4 stationary would save me considerable time and lost opportunity costs.I have been faithfully lying my tax for 55 years always within a few rand of the final assessment but there is no recognition of honest compliance.1000011Barrie [email protected] 30.003,500.00105,000.00200.00 200.00105,000.00105,200.00105200.00 6.00 21000.0021000.0075.0075.00 21075.001 0.00 0.001.000.00 3500.003500.00

323/5/18 9:113/5/18 9:390105.187.28.194100.001698.0013/5/18 9:39R_AMuq5wWM9VAxlQt-33.89169311523418.558303833008anonymousEN-GB110 1 1 11 11111 1 1I am a CA(SA) and feel more than competent to complete a tax return myself.0.500.002.005.000.50 53 1 2 2 2 2 2 2 222 5 49224512545414122221 11•The impression SARS officials give off is not one of trustworthiness. I always doubt the correctness and truth of any communication received from SARS officials and feel obligated to check the facts with more than one official.•SARS officials (especially those at the Bellville office) are unfriendly, unhelpful and create an impression of wide-spread incompetence.•My frustration in dealing with SARS officials decreases my motivation to comply with laws and regulations. How are taxpayer’s expected to comply with regulatory requirements if SARS makes it impossible (as inconvenient and difficult as they can) to do so? In my opinion the mandatory and coercive nature of taxes will always be tainted by some degree of resistance, making it harder/ unpleasant and time-consuming to comply with the law is certainly not going to help SARS with its compliance issues.Automating the income tax return - SARS already has information e.g. IT3b's relating to investment income etc. at its disposal. Why are taxpayers still required to manually report investment income when this information could be populated from information already available to SARS?

Changing ridiculous policies such as the procedures surrounding the confirmation of banking details. I do not want to have to physically visit a SARS office for ANYTHING. Visiting a SARS office is a time-consuming exercise that basically requires you to submit a full day of leave from work. Quite frankly taxpayers can spend their time more productively.N/A500022 5.0040000.00227.278.001,818.18200.00 200.001,818.182,018.182018.18 0

332/23/18 8:352/23/18 8:440105.208.239.183100.00540.0012/23/18 8:44R_3ozuqntndPv9Jsu-26.23089599609428.058303833008anonymousEN-GB110 1 1 11 111 1 1 0.000.002.000.001.00 42 1 114 2 1.5025.00 2 2 2 2 2 222 5 432345125331222 42Extended pre-population of returns, including pre-population of medical aid, investments etc.None500011Sumarie [email protected] 5.0040000.00227.273.00681.8250.00 50.00681.82731.82731.82 1.501.50340.91 340.9125.0025.00 365.911

343/8/18 5:353/8/18 6:260105.212.11.162100.003046.0013/8/18 6:26R_3KAswxade4hcWYv-29.91670227050830.899993896484anonymousEN-GB612 1 11 1 11 1 1 30.501.003.000.501.00012 1 11512.0061500.00 12.001500.00 2 11 1.00 2 2 2 222 734184532244244144443 22I was asked to submit all my supporting documentation 3 times. Each time I had to submit the documents at a SARS branch office because they exceeded the maximum of 20 documents one is permitted by eFiling. Each occasion involved a round trip of 70 km and waiting in a queue for about an hour. The first 2 occasions involved submitting about 80 documents and the 3rd about 100 documents, including RA certificates going back 8 years without any explanation despite this exceeding the time limit on re-opening my assessments for 2009 to 2012. Each time I could see that the documents they were asking for were already available to them on the eFiling website. I suggest that the maximum number of documents one is permitted to submit on eFiling be increased to at least 120. This would have saved me about 8 to 10 hours of wasted time.2000011Bob de [email protected] 5.00 36.001,500.0054,000.0050.00 50.0054,000.0054,050.0054050.00 1500.001500.001500.00 12.00 18000.0018000.00 1500.00 19500.001

353/7/18 5:013/7/18 5:290105.212.115.17100.001652.0013/7/18 5:29R_1nZsqUqVk2BbgGz-30.28329467773430.75anonymousEN-GB62 11 1 11 4 0.000.0012.000.000.500.5052 1 1 1 1800.000.003 3 1112.002230.002 2 2 222 614184343543333123244 221000012K [email protected] 3.00 750.00 13.009,750.009750.009750.0050.0050.0011600.0011600.00 1500.001500.003730.00 0

363/6/18 11:333/6/18 11:500105.212.58.160100.001003.0013/6/18 11:50R_9RikMB9fBtwIAuh-25.98330688476628.11669921875anonymous111 1 1 11 11 111 2.000.001.000.002.00 52 1 112 2 0.3825.00 2 2 2 1292 222 6 631344425444442 222 100011Martin de [email protected] 4.0065000.00369.325.001,846.5950.00 50.001,846.591,896.591896.59 0.380.38138.49 138.4925.0025.00 163.4910.500.00184.66 184.66184.66

373/4/18 23:553/5/18 0:060105.212.89.175100.00611.0013/5/18 0:06R_1jiBA8KnTcpkXdG-25.98330688476628.11669921875anonymousEN-GB610 1111 1 11 1111 2.000.0012.003.006.00 21 1 114 3 1.5075.00 2 11 8.00 2 2 2 222 733174442524333144444 22500021john [email protected] 4.00 23.001,500.0034,500.000.00 0.0034,500.0034,500.0034500.00 12000.0012000.0012000.001.501.50 2250.002250.0075.0075.00 2325.001

383/5/18 1:353/5/18 1:480105.22.35.106100.00737.0013/5/18 1:48R_1hTivuKZTTmMFPX-26.23089599609428.058303833008anonymousEN-GB111 1 111 11111 4 300.0020.0020.000.50 473000.00 11 1 1I studied during the tax year. I have now registered as tax practitioner and will do my own return in future.784.000.0012 2 0.00112 2 1122 1121.001.00 250.00250.00 16 43134521444444144443444244233A more detailed list of documents required at the START of the tax year from the practitioner will make it easier for me as taxpayer to have all the documents ready when needed.1000011Leon [email protected] 5.0065000.00369.32 340.50125752.84125752.84125752.84 3000.00129536.84129536.84 0.000.000.0010.00300.000.000.000.00300.002.00500.00738.64 1238.64

393/5/18 1:483/5/18 1:530105.22.35.106100.00300.0013/5/18 1:53R_Cg06NixAAplOLBf-26.23089599609428.058303833008anonymousEN-GB19 1 11 1 2 1.001.000.500.00 0.0062 2500.00 12 1 0.002 2 2 1192 222 5 432343224442222 34422022 3.0040000.00227.27 2.50568.18568.18568.1850.0050.001118.181118.18 0.000.000.0010.000.000.000.000.000.00

403/8/18 3:193/8/18 3:280105.22.40.102100.00557.0013/8/18 3:28R_svylU97nnHeCXRf-26.23089599609428.058303833008anonymousEN-GB18 1 1 1 111 1 10.000.000.000.001.00 1 1 2 2 2 2 2 2 222 5 532344443254422 22N/A as my tax does not come at a cost or a great deal of timeN/A011Nicole [email protected] 4.0040000.00227.2711.002,500.000.00 0.002,500.002,500.002500.00 0

413/8/18 4:473/8/18 4:580105.22.40.102100.00665.0013/8/18 4:58R_w0icmr3cuMOAJ0J-26.23089599609428.058303833008anonymousEN-GB18 1 111 1111 0.000.001.000.001.00 52 1 2 2 2 2 2 2 222 5 831344125333222 32Who did the Government buy the Earth from ?So why do we pay the Government to live here ?

Think about [email protected] 4.0040000.00227.272.00454.5550.0050.00454.55504.55504.55 0

422/28/18 5:012/28/18 5:450105.224.2.226100.002600.0012/28/18 5:45R_2OVaToSn9ErOM7m-33.91670227050818.416702270508anonymousEN-GB311 111 1 1 1 4.000.0010.004.006.00 16 1 2 2 11 10.00 2 2 2 222 519274444542324111111 21The people working at the call centres are incompetent, know little more than the basics and misuse the 21 days rule to delay giving answers.The only use for the call centres is to get a reference number that will enable you to take queries to a next level - eg to take the matter to a tax practioner centre of sars.Many of the staff at the sars offices are also only competent enough to do data capturing.SARS proved to be dishonest in the past few years [as opposed to a few years ago when they could be trusted]. You have to keep evidence of everything you communicate to them, because unless you can confront them with evidence of your communication with them, they either deny or have lost documents presented to them.The tax law must be revised to be simpler. Currently it is a cut and paste law - patches made to a law that is not well planned.Every time SARS loses in court something new is "pasted" to the law to ensure that they will not lose next time!- which complicates the law.The cost of tax practioners directly relates to the time required to complete a job. Just to complete supporting documents in a format that will be accepted by SARS is time consuming [e.g. must be A4 and no colour, must be PDF for electronic submission etc]. When submitting tax returns to SARS taxpayers used to submit supporting documents with their returns. No you can only submit if you are selected for an audit, which places the onus on the taxpayer to keep all supporting documents safe for 5 years - and longer, because SARS sometimes ensist on doing audits going back more than 5 years because they lost information on their system - e.g. EMP recons of many years ago which were submitted to sars and then lost when they change their system. This cost of keeping information for so many years is at great cost to the taxpayer - and it should be SARS's cost.Your first question does not cater for the fact that a taxpayer can have of combination of being retired AND still have a business part time100002224.00 24.00350.008,400.001,250.00 1,250.008,400.009,650.009650.00 3500.003500.003500.00 0

433/3/18 7:303/3/18 7:460105.224.69.253100.00920.0013/3/18 7:46R_80KZkYAAhMCckZb-25.61300659179727.884292602539anonymousEN-GB612 1 1 4 4.006.008.001.001.002.0056 1111 1 1200.001200.0012 6 900.003 2 2 1142 232 7331743444442112 44311Reduce the tax paid by the few by managing state wasteful expenditure and theft.Public trust in SARS has been eroded. Fix the problems and trust may [email protected] 3.00 1,500.00 22.0033,000.0033000.0033000.001250.001250.0036650.0036650.00 900.00900.00900.0010.00900.000.000.000.00900.00

441/24/18 6:121/24/18 6:220105.225.127.61100.00580.0011/24/18 6:22R_24HqBhEN021BjtE-33.92579650878918.423202514648anonymousEN-GB111 1 1 1 1 0.000.000.000.504.00 5 1 114 5 1.50350.00 2 2 2 2 2 222 3 19123552543113144444 33Good.Doctors should not be charging consultancy fees for merely filling out a proof of disability form for sars - it is quite expensiveNot at this stage70011Bryan [email protected] 5.0015000.0085.234.50383.52750.00 750.00383.521,133.521133.52 1.501.50127.84 127.84350.00350.00 477.841

453/6/18 13:423/6/18 13:570105.225.189.90100.00860.0013/6/18 13:57R_ueKSRKOVuOFDbtn-26.0988006591828.233001708984anonymousEN-GB12 1 111 3 0.000.002.002.001.001.0065 114 4 1.50150.00 112 2 1332 1221.00 500.00 15 53163334545142112233 4 21The staff are not equaly trained to solve a issue They are always walking around looking for someone that can assist in solving a problem Benoni branchDont knowNa100011Gert van [email protected] 3.0040000.00227.27 6.001363.641363.641363.64750.00750.002113.642113.64 1.501.50340.91 340.91150.00150.00 490.9111.50650.00340.91 340.91990.911.00500.00227.27 727.27

463/8/18 5:013/8/18 5:210105.225.210.104100.001190.0013/8/18 5:21R_RKWPOaRvcFIbxNT-33.92579650878918.423202514648anonymousEN-GB611 1 1111 0.000.0030.000.0015.00 7Trying to pay tax via the SBSA Bill System1 1 11524.001 24.000.00 2 11 16.00 2 2 2 222 619183511111444133354 12If SARS will allow a taxpayer to comment on issues it would be of great help if they would listenThe setup of the IT12 is very annoying. I suggest have one larger form incorporating all income elements and allow me to print a blank form. Then I can fill it in at leisure and then submit from there. Alternatively allow a taxpayer to select the complete form or partial form if necessary

That preparation process of the IT12 gives me the most troubleNothing else.500011Ferdie Lombardwessitter,[email protected] 5.00 45.00750.0033,750.000.00 0.0033,750.0033,750.0033750.00 12000.0012000.0012000.00 24.00 18000.0018000.000.000.00 18000.001

473/6/18 4:493/6/18 5:140105.225.215.168100.001460.0013/6/18 5:14R_2qsWuZOJfCGXZdM-33.90020751953118.628494262695anonymousEN-GB6 1 11 1 1 111 Cellphone costs1111 1.000.500.500.502.00036 1 113 5 0.75350.00 2 11 1.00 2 3 2 222 7691834535444452 42SARS seems to repeat the request for documentation for certain expenses every year, whereas if they have been proved and accepted in previous years, why do they have to ask for the same information every previous year?? This additional information is surely clogging up their systems, and their systems should have some way in identifying what has been proved before!!No!500011Richard [email protected] 4.00 4.501,500.006,750.001,250.00 1,250.006,750.008,000.008000.00 1500.001500.001500.000.750.75 1125.001125.00350.00350.00 1475.001

483/2/18 2:103/2/18 2:210105.225.248.56100.00631.0013/2/18 2:21R_3Gxezov5cUrwULw-25.70689392089828.229400634766anonymousEN-GB311 1 1111 1 1 0.000.008.000.002.00 31 1 112 1 0.380.00 2 11 2 2 2 222 4131624325332222 2250011Deon [email protected] 10.00150.001,500.000.00 0.001,500.001,500.001500.00 0.380.38 56.2556.250.000.00 56.251

493/1/18 23:463/2/18 0:160105.225.27.175100.001824.0013/2/18 0:16R_1C9fFxht4NdDOHT-25.70689392089828.229400634766anonymousEN-GB311 1 1 11 1 1 1 1 1I am a tax practitioner0.000.005.004.501.00 24 1 2 2 11 2 2 2 222 743234531545113121421 21SARS blatantly postponed the payment of my refund by: SARS requested to verify my banking details - I verified it in person at a SARS branch within a week. Then 7 days later they placed a payment stopper on my account - asking a refund audit. After 2 months when I realized my refund has not paid I phoned, and only then found out about the refund audit - they did not keep me informed. (The law says they must keep me informed and there are no provision in the law where they can request a refund audit - and that even after the information was verified in person at a SARS branch.) Then I had to visit a SARS branch again to verify my banking details and therefore I had to obtain updated bank and address documentation. After the second visit to a SARS branch my refund still has not paid to date.None - the costs are just getting higher and higher.A normal citizen of RSA is not equipped with enough knowledge to handle their own tax matters - as SARS is blatantly adding back valid expenses, withholding refunds etc to increase their income. They are not following the law. I do not think one can reduce the costs - BUT SARS has to allow the cost to complete and file the tax return paid to a tax practitioner as a deduction. They owe that to the public.1200011Adri van [email protected] 10.501,500.0015,750.00400.00 400.0015,750.0016,150.0016150.00 0

503/1/18 6:143/1/18 6:340105.225.31.192100.001175.0013/1/18 6:34R_1PTXHcmyOxLMuIS-25.70689392089828.229400634766anonymousEN-GB311 1 111 11 1 111 1 1 12.0010.0010.0020.002.003000176000.001 1158.0062000.00 8.002000.00 162311 5.00 2 1492 222 763164441434145144334 32422It takes a long time to get anything done. They do not make it easy to register and to pay your taxes.Make it possible to send an email for help on problems and act on it sooner. Despite the SARS people being rather efficient when the 0800007277 number is called, it takes a long time to get to the agent. More than a year after complaining that there is a problem on eFiling, and despite the fact that they did phone back and promised to look into it, the problem is still not sorted out.None3500011Manie [email protected] 54.001,500.0081,000.00 6,000.006,000.0081,000.003,000.090,000.0090000.00 7500.007500.007500.00 8.00 12000.0012000.00 2000.00 14000.0013.500.00 5250.005250.005250.00

513/8/18 5:043/8/18 5:300105.225.40.122100.001560.0013/8/18 5:30R_3PsPrg72SOOOjUY-33.92579650878918.423202514648anonymousEN-GB611 1 11 1 1 11 1 1 25.005.0030.005.002.0010007Complete Pastel bookkeeping bank recons6 1 112 2 0.3825.00 2 1111.000.002 1392 222 549174543344244144322 23422No commentsNo commentsNo comments1000012HJ [email protected] 5.00 67.00350.0023,450.001,250.00 1,250.0023,450.001,000.025,700.0025700.00 350.00350.00350.000.380.38 131.25131.2525.0025.00 156.2511.500.00 525.00525.00525.00

523/6/18 11:343/6/18 11:450105.225.68.5100.00618.0013/6/18 11:45R_3kyP3Yvywgb8hJ0-33.89999389648418.63330078125anonymousEN-GB1 1 1 11 1 1 0.500.001.000.001.00 62 1 2 2 2 2 2 222 5 492333445434 2 4My field of work isnt listed. I work in the Software (IT) industry as a Project Manager.20021Natalie [email protected] 3.0040000.00227.272.50568.1850.00 50.00568.18618.18618.18 0

533/6/18 12:103/6/18 12:240105.226.106.135100.00837.0013/6/18 12:24R_1BXUzHyxJYxDJBP-26.10000610351628.25anonymousEN-GB15 1 11111 4 0.000.503.000.000.000.0061 1 1111 11 1200.000.0012 1 0.002 1 1 1200.002 3 2 222 8 631632334332112 11260022 2.00150000.00852.27 3.502982.952982.952982.950.000.004182.954182.95 1200.00 0.000.000.001

543/8/18 18:353/8/18 18:520105.226.130.48100.001030.0013/8/18 18:52R_2bTXYCYNQAM7XGF-33.0249023437527.908203125anonymousEN-GB610 1111 1 1 1 1 16.000.0020.0012.0040.00 26 1 114 3 1.5075.00 2 1112.000.002 3 2 222 7331745344433242 22personal tax compliance cost is ralatively low to a tax specialist my data may not be [email protected] 5.00 88.001,500.00132,000.001,250.00 1,250.00132,000.00133,250.00133250.00 3000.003000.003000.001.501.50 2250.002250.0075.0075.00 2325.001

553/9/18 0:303/9/18 0:400105.226.161.178100.00634.0013/9/18 0:40R_RrzFUYQQOtw2d1v-26.23089599609428.058303833008anonymousEN-GB311 1 1 1 1 1111 1 1 10.005.0012.002.0010.00026 1 114 1 1.500.00 2 11 1.00 1 1 1392 1125.002.00 1 883144431554334124443434344321011Gavin [email protected] 39.003,500.00136,500.001,250.00 1,250.00136,500.000.0137,750.00137750.00 3500.003500.003500.001.501.50 5250.005250.000.000.00 5250.0011.500.00 5250.005250.005250.007.000.00 24500.0024500.00

563/5/18 7:143/5/18 7:230105.226.195.9100.00490.0013/5/18 7:23R_2zYYKImRVKGUu4V-26.23089599609428.058303833008anonymousEN-GB110 1 1 11 0.000.000.000.001.00 1 1 2 2 2 2 2 2 222 6 631744541544442 33 22 4.0065000.00369.321.00369.320.00 0.00369.32369.32369.32 0

573/7/18 6:453/7/18 7:040105.226.214.185100.001100.0013/7/18 7:04R_3F8MjKiPC9kUxUN-26.23089599609428.058303833008anonymous14 1 1 11 111 1 11 1.002.004.001.006.0007General record keeping and sourcing documents5 1 2 2 2 1 2 2 222 8 63153345542242144344 22No further comments.My view is that tax submission should be a relatively simple process, so that any adult with a reasonable level of education would be able to complete it within an hour or two. For those working in the formal sector, automatic feeds into the SARS system should be mandatory (as it mostly is), which only leaves the taxpayer to complete the expenses details and "other" income.I have a view that there is a high level of tax non-compliance, and that the only way this can be addressed is through aggressive lifestyle audits by the authorities.500021Lester [email protected] 3.00150000.00852.2714.0011,931.82750.00 750.0011,931.8212,681.8212681.82 0

583/2/18 4:133/2/18 4:300105.226.231.240100.001031.0013/2/18 4:30R_2VwHJqQHgEYK6ZK-26.23089599609428.058303833008anonymousEN-GB32 1 1rental1 111 4 0.002.002.000.000.000.202720000.00 1 1111 1500.000.00114 5 1.50350.00 131 1 2 2 2 222 7471644545453312 21MAKE IT MORE SIMPLE AND FAIRETOLL ALSO A TAX AND NOT FAIR BECAUSE SOME PAY AND SOME NOT.Property tax too high.Lots of "hidden tax" paid i.e property tax, VAT, TAX ON PETROL ETC.The basket of taxes paid is excessive!2500012PIETER DE [email protected] 1,500.00 4.206,300.006300.006300.00 20000.0027800.0027800.00 1.501.50 2250.002250.00350.00350.00 2600.001

593/5/18 0:533/5/18 1:030105.226.241.107100.00577.0013/5/18 1:03R_2f3hm2RrMTDX0eU-25.70689392089828.229400634766anonymousEN-GB16 1 1 4 0.000.000.500.00 0.0021 1 1 899.000.002 2 2 2 2 2 222 4 23232212544222144344 21100021Charle [email protected] 2.0025000.00142.05 0.5071.0271.0271.020.000.00970.02970.02 0

603/8/18 1:243/8/18 2:060105.226.245.114100.002512.0013/8/18 2:06R_OHFoYvWHCS23Kmd-3425.550003051758anonymousEN-GB311 1 1 111 1 1 10.000.0012.000.002.00 26 1 114 4 1.50150.00 2 11 2.00 2 2 2 222 541244344534244132321 22Improvement - to not have to repeat all personal details if already entered on the phone before consultant answers, having the consultants know what is happening with the taxpayer's affairs and where the processes are exactly in relation to submissions/verifications etc20002223.00 24.00350.008,400.001,250.00 1,250.008,400.000.09,650.009650.00 700.00700.00700.001.501.50 525.00525.00150.00150.00 675.001

613/4/18 11:273/4/18 11:380105.226.78.96100.00685.0013/4/18 11:38R_RUBSdTjutCUJgeB-33.0249023437527.908203125anonymousEN-GB311 1 1 1 1 0.000.000.000.008.00 1 1 2 2 11 2 2 2 222 551223553355555155555 55 2225.00 8.00350.002,800.000.00 0.002,800.000.02,800.002800.00 0

622/5/18 2:322/5/18 3:080105.227.101.23495.002163.0002/19/18 3:08R_1F3TeItsfJNzWfpanonymousEN-GB6 1 1doing freelance translation work 1 1 4 0.000.002.000.002.000.0034 1 1 1 1 1 1 262.000.003 3 1 2 3 2 222 5792835324442342 334001 5.00 350.00 4.00I1,400.001400.001400.00400.00400.002062.002062.00 0

633/6/18 21:153/6/18 21:330105.227.119.219100.001118.0013/6/18 21:33R_10BMcd6z7ztEzeh-26.23089599609428.058303833008anonymousEN-GB111 1 1 1 1 111 0.500.008.000.002.00 22 1 113 2 0.7525.00 2 11 11 2 2 222 8 631344543224422 21SARS seems to always ask for supporting documents - using a risk based approach they should only ask when they actually need it.Also - SARS should please update efiling Adobe software requirements. Time is wasted because efiling doesn't properly work on a Apple Mac computer, and I don't have a PC.Changing of bank details is a nightmare - SARS process to do this seems to be broken as it inevitably takes multiple trips to the branchThe following question was confusing: "Please indicate your level of agreement with the following statements:

When I pay my taxes as required by the South African laws and regulations, I do so ..."Especially the option "even though I know others do not". Wasn't sure if I'm answering to disagreeing to paying taxes because others do not pay, or I pay so I can compensate for others not paying, etc. For me it's not really factor what other people's compliance choice is - but I still [email protected] 4.00150000.00852.2710.508,948.8650.00 50.008,948.868,998.868998.86 0.750.75639.20 639.2025.0025.00 664.201

642/19/18 22:392/19/18 23:010105.227.244.226100.001313.0012/19/18 23:01R_2uTIEAT3vd9b7CU-33.92579650878918.423202514648anonymousEN-GB6 1 1 4 1.002.0010.000.001.001.0052 111 1 1 2000.000.0012 2 0.002 2 2 1112 222 5192622445551112 35511SARS should:(a) be more accessible to taxpayers - 4 hr to 5 hr long queues just won't do. (b) drop its arrogance in dealing with taxpayers - we are not experts and approach them for guidance which in most cases is not forthcoming forcing us to pay for advisers to assist us. (c) have a long hard look at the e-filing system. Just how many would-be taxpayers are s;lipping through the net because of not having access to computers and thus e-filing?No200011Joanita [email protected] 2.00 350.00 15.005,250.005250.005250.0050.0050.007300.007300.00 0.000.000.0010.0050.000.000.000.0050.00

653/3/18 7:593/3/18 8:150105.227.59.39100.00971.0013/3/18 8:15R_d0UK2OTGU1D8fp7-26.23089599609428.058303833008anonymousEN-GB110 1 1111 1 111 1 1 2.000.006.000.002.00 22 1 113 2 0.7525.00 2 11 10.00 2 2 2 222 8 63174455344444144444 The automated request for submission of supporting documents subsequent to your submission of your completed IT 12.....it is worded such that they know something that you don't. Aimed at intimidating not helping.1500011John [email protected] 4.00150000.00852.2710.008,522.7350.00 50.008,522.738,572.738572.73 8522.73 8522.738522.730.750.75639.20 639.2025.0025.00 664.201

663/7/18 10:513/7/18 11:100105.227.87.43100.001161.0013/7/18 11:10R_3s6WSPGY99dsNqj-25.70689392089828.229400634766anonymousEN-GB610 1 1 1 1 1 1 1.001.002.000.505.00033 1 114 2 1.5025.00 2 111 0.001 1 1492 222 653174443444234133233 33343SARS Service Centers not very efficient. Officials not always capable of dealing with questions.Less complicated tax legislationSevere overspending and waste of funds/corruption by the state discourage tax compliance.200011N [email protected] 4.00 9.50750.007,125.00200.00 200.007,125.007,325.007325.00 0.001.501.50 1125.001125.0025.0025.00 1150.0013.500.00 2625.002625.002625.00

671/19/18 0:371/19/18 1:160105.228.13.154100.002385.0011/19/18 1:17R_1S042SH1mZ3SGEF-25.70689392089828.229400634766anonymousEN-GB311 1 1 1 1 15.000.502.000.501.00022 1 111 1 0.130.00 2 11 1.00 1 1 2 2 222 523134423443222124232 22More reliance on Electronic data, ie IT 3b should be pulled though onto your ITR 12 like IRP 5's etc.10002214.00 19.00350.006,650.0050.00 50.006,650.006,700.006700.00 350.00350.00350.000.130.13 43.7543.750.000.00 43.751

683/4/18 23:103/4/18 23:220105.228.245.235100.00698.0013/4/18 23:22R_08ISlgGZmqU0d3P-27.98330688476626.733306884766anonymousEN-GB17 1 1 1 4 0.000.00 0.00 5 11 1 680.000.003 3 2 2 2 222 4 722433334243432 32 22 3.0025000.00142.05 0.000.000.000.00750.00750.001430.001430.00 0

693/3/18 1:533/3/18 2:020105.229.152.127100.00504.0013/3/18 2:02R_1GExsZvYoC3PwzX-25.70689392089828.229400634766anonymousEN-GB110 11 1 11 111 1 1 15.001.0016.000.006.00100033 1 113 1 0.750.00 2 11 4.00 2 2 1010222 7 671444344441232 332000012J [email protected] 4.0090000.00511.3638.0019,431.82200.00 200.0019,431.821,000.020,631.8220631.82 2045.45 2045.452045.450.750.75383.52 383.520.000.00 383.521

703/3/18 13:033/3/18 13:190105.229.183.204100.00945.0013/3/18 13:19R_2WZmly4qTaXk5WQ-25.77510070800829.464797973633anonymousEN-GB111 1 111 1 RA11 11 11 9.000.006.0050.009.00 476000.001 113 3 0.7575.00 142 2 16Waiting for them92 222 8 66134321552111141124 55321Get people who speak all languages. My mother tongue is important to me. Teach tax in high schools.Allows sars filing to accept bigger documentsGood work can't wait to read about the outcome 22 3.00150000.00852.2774.0063,068.18 6,000.006,000.0063,068.1869,068.1869068.18 0.750.75639.20 639.2075.0075.00 714.201 0.00 0.00

713/8/18 3:163/8/18 3:270105.229.199.229100.00674.0013/8/18 3:27R_yEMkMKRYwsZvVcZ-26.23089599609428.058303833008anonymousEN-GB111 1 1 1 1 2 2.003.002.007.00 572500.0044000.00 1154.0062000.00 4.002000.00 2 2 2 1582 222 5 33264345554212122231 333331000022 3.0040000.00227.27 14.003181.823181.823181.82 2500.009681.829681.82 4.00909.09 909.09 2000.00 2909.0916.50 1477.27 1477.271477.27

723/8/18 1:533/8/18 2:110105.229.41.236100.001033.0013/8/18 2:11R_BqQ1Q9ixcTeLvk5-33.94000244140625.559997558594anonymousEN-GB311 1 1 1 1111 1 1Attend regular webinars on tax matters2.000.503.000.501.00100055 1 113 4 0.75150.00 2 11 3.00 2 1392 222 539174543555444112213 22 Printing of ITR12 and ITR14 forms sometimes are incomplete. SARS should make "saving to pdf" an option, like they do with ITA34'dAnnual returns for trusts are difficult to understand.Impossible to speak with persons who audit returns200021Jeff [email protected] 7.00350.002,450.00750.00 750.002,450.001,000.04,200.004200.00 1050.001050.001050.000.750.75 262.50262.50150.00150.00 412.5011.500.00 525.00525.00525.00

732/19/18 7:182/19/18 7:290105.229.46.190100.00687.0012/19/18 7:29R_3CVr1gwoT8E3ynC-33.92579650878918.423202514648anonymousEN-GB15 1 1 1 1 5.000.000.500.100.25 62 1 2 2 2 2 2 2 222 3 19123444344445144444 [email protected] 4.0015000.0085.235.85498.5850.00 50.00498.58548.58548.58 0

743/7/18 3:043/7/18 5:480105.232.14.174100.009809.0013/7/18 5:48R_3EzIMeJLV74XAvv-22.57000732421917.083602905273anonymousEN-GB611 11 12 2.006.005.0010.005.00 7Registering as a taxpayer after living in Namibia for 28 years and trying to get PPS to payout my pension; then opening a bank account and having to personally visit a SARS office in the RSA6 41500.00 3 3 2 3 2 2 222 781017434 233122223 44Living abroad makes it difficult and expensive to communicate with SARS and impossible to send an email - never received a replylong queues and slow processing - after hours to save people taking time off to attend to tax matters021John [email protected] 3.00 1,500.00 28.0042,000.0042000.0042000.001250.001250.0044750.0044750.00 0

753/8/18 23:223/8/18 23:360105.233.32.74100.00864.0013/8/18 23:36R_3etyCPHklvWJ8mT-26.86659240722726.666595458984anonymousEN-GB11 1 1 1 111111 4.001.002.001.006.00043 1 2 2 2 2 2 2 222 3 27224455355444155555 44 22 4.0015000.0085.2314.001,193.18200.00 200.001,193.181,393.181393.18 0

763/4/18 1:173/4/18 1:300105.233.33.126100.00770.0013/4/18 1:30R_21cizJtQmJjucMK-33.92579650878918.423202514648anonymousEN-GB111 1 1 1 1 1 4.002.002.002.001.00150055 1 2 2 11 2.00 2 2 2 222 4 4322451154422 111122 11SARS consultants are inconsistent and SARS never sticks to their turnaround timesIf SARS was more efficient, so much time would not have to be spent objecting and appealingTax practitioners often make losses on clients, they do not always charge for all the time spent sorting out issues with SARS because clients aren't willing to pay for SARS' mistakes so the tax practitioner must take the knock300021Kylie [email protected] 5.0025000.00142.0511.001,562.50750.00 750.001,562.501,500.03,812.503812.50 284.09 284.09284.09 0

772/28/18 4:472/28/18 5:070105.246.116.77100.001226.0012/28/18 5:07R_RJ5W9dO2ZAhdJy9-29.85789489746131.029205322266anonymousEN-GB6 1 111 111 1I am a tax practitioner15.000.001.001.002.00 14 1 2 2 11 2 2 2 222 664274532442334155344 22With one exception all interactions I have had with SARS have been satisfactoryNoneNone600022 5.00 19.00750.0014,250.00400.00 400.0014,250.0014,650.0014650.00 0

783/7/18 2:543/7/18 3:260105.246.120.105100.001919.0013/7/18 3:26R_2VffSbSKF0tGNwc-29.85789489746131.029205322266anonymousEN-GB311 111 1 111 4 5.001.0036.001.001.001.0026 1111 1 1 1 7500.001000.0012 2 0.002 1114.00350.002 2 2 222 664133433524233133223 22200002224.00 750.00 45.0033,750.0033750.0033750.001250.001250.0043500.0043500.00 3000.003000.003350.00 0.000.000.001

793/8/18 21:543/8/18 22:140105.246.17.29100.001203.0013/8/18 22:14R_2Yx2VUdfKnlRMfG-26.23089599609428.058303833008anonymousEN-GB611 1 11 11 111 11 20.000.005.004.002.50 7General record keeping and review of certificates received3 1 113 2 0.7525.00 2 2 2 2 2 222 683174453434344155444 33Relating to personal contact with SARS staff, I have always found them to be polite and helpful and generally capable of resolving issues that I experienced.e-Filing could be made significantly more user friendly and easy to use.200022 4.00 31.50750.0023,625.00200.00 200.0023,625.0023,825.0023825.00 0.750.75 562.50562.5025.0025.00 587.501

803/8/18 0:013/8/18 0:100105.246.31.170100.00540.0013/8/18 0:10R_3ktXA3tU88aY3X4-26.23089599609428.058303833008anonymousEN-GB110 1 1 1 11 0.000.002.001.001.00 52 1 1152.503 2.5075.00 2 2 2 2 2 222 6 63234422542344112323 11500021Genevé[email protected] 4.0065000.00369.324.001,477.2750.00 50.001,477.271,527.271527.27 2.50923.30 923.3075.0075.00 998.301

813/4/18 4:163/4/18 4:320105.246.4.43100.00927.0013/4/18 4:32R_2xXIvCQNPwpKpC5-26.23089599609428.058303833008anonymousEN-GB111 1 1 1 11 11111 15.003.002.001.003.0007Preparation of trust financials (Trust owns a commune generate rental from)4 1 114 2 1.5025.00 2 2 2 2 2 222 6 63134422544442143244 32Free mobile application data products similar to the free mobile banking app which Nedbank has that doesn't incur any data costsId like SARS to throw Julius Malema, Zuma, Marucs Jooste and other politicians in jail for all the tax evasion he is guilty of. SARS is seen to be weak in terms of prosecuting high profile individuals and that they can't enforce their own Act. Rather focusing their time on lower profile individuals. Sets a bad precedence across the country. I'm also happy the VAT rate increased, the poor majority who voted for the corrupt government now have to pay the price for allowing them to stay in power as well, not just the wealthy via increased tax brackets.150011Giancarlo [email protected] 4.0065000.00369.3224.008,863.64400.00 400.008,863.649,263.649263.64 1.501.50553.98 553.9825.0025.00 578.981

821/18/18 3:211/18/18 3:440105.27.174.154100.001368.0011/18/18 3:44R_21uL5bqUz2GsCZ4-26.23089599609428.058303833008anonymousEN-GB111 1 111 1 1 111 1 11 2.000.0016.000.002.00 13 1 114 2 1.5025.00 2 11 4.00 2 2 2 222 6 63134452354244141 33 11Interaction from year-to-year is inconsistent due to constant system changes.The fact that the tax return can only be completed in Internet Explorer is both frustrating and a security risk.The fact that it is impossible to print a completed tax return, makes reviewing the tax return before submitting more complicated than it needs to be.The fact that SARS does not have the latest tax return forms available on the day that they announce tax season to be open, delays the completion of tax returns.It would be helpful if SARS documents reflected the registered residential address instead of the postal address.SARS already aggregates information from financial services institutions on interest and dividend income as well as capital gains. This equally applies to retirement annuity contributions. It would be helpful if this information gets pre-populated onto the tax return, as is currently the case with employment income and medical expenses.50022 4.0065000.00369.3220.007,386.36200.00 200.007,386.367,586.367586.36 1477.27 1477.271477.271.501.50553.98 553.9825.0025.00 578.981

833/5/18 2:483/5/18 3:000105.30.26.38100.00683.0013/5/18 3:00R_Av4pDyaonDodcGd-26.23089599609428.058303833008anonymousEN-GB111 1 1 1 1 1111 1 1 20.000.002.001.001.00 47 1 114 2 1.5025.00 2 11 2.00 2 1292 222 8 43234421444334122132 44433SARS officials give different answers to the same questionSARS needs to find a way to verify bank details without the tax payer going to a SARS branch100021Janel [email protected] 4.00150000.00852.2724.0020,454.55 20,454.5520,454.5520454.55 1704.55 1704.551704.551.501.501278.41 1278.4125.0025.00 1303.4110.500.00426.14 426.14426.14

843/5/18 3:003/5/18 3:100105.30.26.38100.00607.0013/5/18 3:10R_w7ZBD3FT0sngqFr-26.23089599609428.058303833008anonymousEN-GB19 1 1 111 4 0.000.001.000.000.00 46 1 1 1 1 11 1200.001500.0012 4 300.00142 2 1122 122 275.00 16 551442424435 22 44 22250022 2.0065000.00369.32 1.00369.32369.32369.321250.001250.004319.324319.32 300.00300.00300.0010.00300.000.000.000.00300.000.00275.000.000.00275.00

853/6/18 5:473/6/18 5:590105.30.26.38100.00747.0013/6/18 5:59R_Z8D8AjIJebMDgQx-26.23089599609428.058303833008anonymousEN-GB111 1 1 111 11 0.500.500.501.000.5055063 1 112 2 0.3825.00 2 2 2 2 2 222 4 23233434345232134232 22NoneSARS must give better manuals for individuals to submit their tax returns and make the returns more understandable for everyone.Nothing120022 4.0025000.00142.053.00426.14200.00 200.00426.14550.01,176.141176.14 0.380.3853.27 53.2725.0025.00 78.271

863/7/18 6:543/7/18 7:320105.8.0.128100.002274.0013/7/18 7:32R_2YkZ9gnDSNA261f-26.23089599609428.058303833008anonymousEN-GB310 1 111 4 0.000.0018.000.005.00 14 1 25000.002000.00113 5 0.75350.00 2 11120.0020000.002 1352 222 6391533245431 2 54511500002213.00 750.00 23.0017,250.0017250.0017250.00400.00400.0044650.0044650.00 15000.0015000.0035000.000.750.75 562.50562.50350.00350.00 912.5011.501250.00 1125.001125.002375.00

873/7/18 2:193/7/18 2:360105.8.6.46100.001023.0013/7/18 2:36R_5dovgR3KvPwbX5T-26.21670532226628.25anonymousEN-GB42 1 1 1 3 0.000.0048.000.000.000.0055 1155.005 5.00350.00 2 11 2.00 2 3 2 222 7732343433332342 4 12Mosidi [email protected] 3.00 1,500.00 48.0072,000.0072000.0072000.00750.00750.0072750.0072750.00 3000.003000.003000.00 5.00 7500.007500.00350.00350.00 7850.001

883/4/18 15:423/4/18 16:220107.77.205.85100.002396.0013/4/18 16:22R_1kLy4lu7JfuqWFL47.307800292969-122.31770324707anonymousEN-GB111 1 1111 0.000.001.001.002.00 12 1 2 2 2 2 1292 222 5 53124442444343122333 43322 22 4.0040000.00227.274.00909.0950.00 50.00909.09959.09959.09 00.500.00113.64 113.64113.64

893/8/18 6:373/8/18 6:520108.171.145.161100.00900.0013/8/18 6:52R_3D8u539XNI9hOg9-26.23089599609428.058303833008anonymousEN-GB18 1 1 1 111 40.004.001.000.002.00042 1 2 2 2 2 2 2 222 7 631344235434432 3310022 4.0090000.00511.3647.0024,034.0950.00 50.0024,034.0924,084.0924084.09 0

903/8/18 3:303/8/18 3:550118.200.209.130100.001509.0013/8/18 3:55R_2sarDZv8jOuXA7m1.2931060791016103.85580444336anonymousEN-GB6 1 1 4 4.003.008.003.004.001.0014 1 30000.0010000.00113 5 0.75350.00 2 11 1 1As I do not submit a provisional and I had some tax to pay I was penalized for for under estimating provisional2 2 222 833173421514111134 21 11SARS incorrectly demanded payment. When they were contacted they apologisedSimplify the tax eg have one flat rate for all individuals ( say 20%)No one would bother to evade taxes at a low rate and collections would probably go [email protected] 4.00 3,500.00 23.0080,500.0080500.0080500.00400.00400.00120900.00120900.00 0.750.75 2625.002625.00350.00350.00 2975.001

913/5/18 0:193/5/18 0:250136.8.33.68100.00350.0013/5/18 0:25R_2t09ufZxOpBuX5n51.5666961669920.46670532226562anonymousEN-GB15 1 111 111 2.000.008.003.003.00 53 1 113 3 0.7575.00 2 2 2 2 2 222 7 63243432544224122211 32NoneNoneNone100022 4.0090000.00511.3616.008,181.82200.00 200.008,181.828,381.828381.82 0.750.75383.52 383.5275.0075.00 458.521

923/7/18 5:533/7/18 6:010137.215.6.53100.00475.0013/7/18 6:01R_DAIfxma0pJ8I02B-25.70689392089828.229400634766anonymousEN-GB110 1 11 11 0.000.000.500.000.50 52 1 111 1 0.130.00 2 2 2 2 2 222 6 531343233152232 2210021Tinus [email protected] 3.0065000.00369.321.00369.3250.00 50.00369.32419.32419.32 0.130.1346.16 46.160.000.00 46.161

932/26/18 2:502/26/18 3:020137.215.99.34100.00725.0012/26/18 3:02R_0wcD6hdYqHGqAIV-25.70689392089828.229400634766anonymousEN-GB110 1 111 111 1 1.000.005.001.001.00 52 1 111 2 0.1325.00 2 2 11 2 2 222 5 43234444442222134343 22Because it is a 'government institution' I often have that same feeling when dealing with SARS than if I for example have to renew my licence or ID. You just kinf of know that you are probably not going to be helped by a competent individual and it is going to take a long time to get a resolution and you are probably going to be sent back and forth.Because I have the knowledge myself, I don't have significant costs. I should prbably just get better at record keeping.200021Theresa van [email protected] 4.0040000.00227.278.001,818.1850.00 50.001,818.181,868.181868.18 0.130.1328.41 28.4125.0025.00 53.411

943/6/18 10:373/6/18 10:570141.143.213.44100.001231.0013/6/18 10:57R_1OYJgjq3UM44egQ51.433303833008-1anonymousEN-GB111 11 111111 Home Office1 1 1 2.000.0020.006.002.00 44 1 1154.004 4.00150.00 2 2 2 1492 222 5 63243432544434133212 33 22Experience at SARS Offices includes very long waiting periods, long queues, being sent from one queue to the next. Not very efficient and wasting time, but have no choice since eFiling is very limited in terms of the number and size of supporting documentation that can be submitted online.Expand the number of documents and file size limitations on eFiling to enable me to submit all my supporting documents online, instead of having to take it to a SARS office to be scanned to the system.Since tax payers are usually employed, their time is money in many cases - understand the economical and personal income impact of tax payers who queue for hours at SARS offices. Automate as much as possible to eliminate wasteful time spent waiting in queues.500011Annelien [email protected] 4.0040000.00227.2730.006,818.18400.00 400.006,818.187,218.187218.18 4.00909.09 909.09150.00150.00 1059.0913.500.00795.45 795.45795.45

953/6/18 8:183/6/18 8:260143.160.124.40100.00497.0013/6/18 8:26R_3oYhkLcKmtiKVCr-25.86659240722725.64990234375anonymousEN-GB110 1 1 1 111 0.000.003.000.003.00 22 1 1155.001 5.000.00 2 2 2 1592 222 4 832343145542442 42232 22 3.0025000.00142.056.00852.2750.0050.00852.27902.27902.27 5.00710.23 710.230.000.00 710.2316.500.00923.30 923.30923.30

963/1/18 3:043/1/18 3:200143.160.125.21100.00929.0013/1/18 3:20R_1E5SYeRFQoYhA9I-26.71670532226627.100006103516anonymousEN-GB110 1 1 1 11 1 1 20.000.0020.000.0010.00 7All my expenses not just tax deductible ones1 1 2 2 11110.00 2 2 2 222 6 872545424442252 4445001 K [email protected] 5.0065000.00369.3250.0018,465.910.00 0.0018,465.9118,465.9118465.91 3693.18 3693.183693.18 0

973/6/18 4:353/6/18 4:500146.141.1.82100.00905.0013/6/18 4:50R_A0xwYBJ08wzEfWF-26.23089599609428.058303833008anonymousEN-GB110 1 11 1 111 1.000.000.000.001.00 2 1 2 2 2 2 2 2 222 5 531245155531342 11..10021Reinhard [email protected] 5.0040000.00227.272.00454.5550.00 50.00454.55504.55504.55 0

983/6/18 0:403/6/18 0:550146.141.1.83100.00926.0013/6/18 0:55R_3CK7hiOJF7m37QN-26.23089599609428.058303833008anonymousEN-GB110 1 1 1 1 1 1 1 0.000.008.000.004.00 26 1 1156.0061000.00 6.001000.00 1411 3.00 1 1 1592 1228.00 27 63244554255223132344 42222The waiting time at the branch was 4 hours as they did not have staff with the appropriate qualifications to address my query.Tax compliance costs are high if you audited or asked for supporting documents every year. 11Depika [email protected] 5.0090000.00511.3612.006,136.361,250.00 1,250.006,136.367,386.367386.36 1534.09 1534.091534.09 6.003068.18 3068.18 1000.00 4068.1816.500.003323.86 3323.863323.868.000.004090.91 4090.91

993/6/18 2:413/6/18 2:560146.141.1.83100.00876.0013/6/18 2:56R_10uCH6ofzs9DBaL-26.23089599609428.058303833008anonymousEN-GB110 1 1 1 111 1.000.001.000.001.00 63 1 2 2 2 2 2 2 222 4 23124454445332122244 4220012Oratilwe [email protected] 4.0025000.00142.053.00426.14200.00 200.00426.14626.14626.14 0

1003/5/18 0:293/5/18 0:350146.182.18.47100.00398.0013/5/18 0:35R_3I9K89Dnujfb2RF-29.12300109863326.166198730469anonymousEN-GB110 1 1 1 11 0.000.001.000.001.00 52 1 2 2 2 2 2 2 222 5 421344352454442 4310021Walter Janse van [email protected] 4.0040000.00227.272.00454.5550.0050.00454.55504.55504.55 0

1013/5/18 0:363/5/18 0:520146.182.18.95100.00961.0013/5/18 0:52R_DwwipEXyd8I0uNb-29.12300109863326.166198730469anonymousEN-GB39 1 1 1 1 11 11 1I perceive my tax affairs as fairly simple, but it is highly frustrating to me to do it myself. Therefore in future I do want to make use of a tax practitioner, but have not investigated costs adequately yet.0.002.0015.005.0015.0002717000.001 3 3 11 4.00 1 1 2 2 222 5322343324333 2 One frustrating area that costs me data and time every year is the fact that you always need the latest programmes (Adobe Reader etc.) to access tax returns on e-filing. When my computer cannot cope with the latest updates I need to upgrade my own software and then proceed to dowloading the programmes required by SARS. Compatibility with previous versions of the software may go a long way in saving time by not needing to upgrade/update everything every 6 months.The questionnaire forced options at some questions where I would have marked more than one option - in terms of employment I am employed as a lecturer at a university, but I am also a health practitioner with a part-time private practice. The latter obviously causes me the most headaches tax-wise so I completed the form from that perspective.

As mentioned in a previous question I have always done my tax returns myself. I have family members in the tax industry whom I can ask, and I always find myself needing to do so. It is a very frustrating process every 6 months (provisional tax) and then for completing the final tax return...I really don't like it! I want to get help, but I have also heard that it is very costly. But looking at how much time it costs me, it may not be so expensive relative to my own time. I think this is a valuable study - thank you and good luck!350011Elize Janse van [email protected] 37.00350.0012,950.00 17,000.0017,000.0012,950.000.029,950.0029950.00 1400.001400.001400.00 0

1023/5/18 0:133/5/18 0:250146.182.18.96100.00711.0013/5/18 0:25R_31TwZoUbaUgF3t1-29.12300109863326.166198730469anonymousEN-GB110 1 1 1 1 11 111 8.000.002.001.003.00 22 1 112 2 0.3825.00 2 2 2 1292 222 5 422244423444442 222 2n/a - It is already at a minimumMy husband and I are both CAs and therefore we are able to complete our tax returns with relative ease and minimal costs. I do, however, not think that this is the case with other individuals not trained in the field.10021Ané [email protected] 4.0040000.00227.2714.003,181.8250.0050.003,181.823,231.823231.82 0.380.3885.23 85.2325.0025.00 110.2310.500.00113.64 113.64113.64

1033/9/18 1:043/9/18 1:110146.182.9.9100.00442.0013/9/18 1:11R_3JqlQImebO0U0hr-29.12300109863326.166198730469anonymousEN-GB110 1 11 111 0.500.000.500.000.50 12 1 2 2 2 2 2 2 222 5 422343315515132 13022 3.0040000.00227.271.50340.9150.0050.00340.91390.91390.91 0

1043/8/18 23:563/9/18 0:070146.231.14.12100.00656.0013/9/18 0:07R_1N2jaPX9CyawaRL-33.30000305175826.533294677734anonymousEN-GB110 1 111 1 11 1 1 40.000.0015.005.003.00 24 1 12 1 0.002 11 6.00 2 1392 222 7 61254554353121133343 32321SARS Call centre agents are not well-equipped to provide solutions to problems with the efiling system.600022 5.0090000.00511.3663.0032,215.91400.00 400.0032,215.910.032,615.9132615.91 3068.18 3068.183068.18 0.000.000.0011.500.00767.05 767.05767.05

1053/9/18 6:283/9/18 6:470146.231.14.83100.001146.0013/9/18 6:47R_1FlAjcvzFFRXPO1-33.30000305175826.533294677734anonymousEN-GB110 1 1 1Tax Practitioner income1 11 1 Disability1 1 19.000.003.000.002.00 7disability expenses6 1 111 1 0.130.00 2 111 0.002 1292 1220.50 15 41134555155244144444 42242Generally good. SARS' solution regarding verification of bank details is to update the RAV01. This does not always work, and requires a trip to a SARS office 125 km away in order to have a refund processed. This is a pervasive problem.I have a 40 year medical history... does SARS need to audit/verify me EVERY year? My supporting documents are always complete.50022 5.0040000.00227.2724.005,454.551,250.00 1,250.005,454.550.06,704.556704.55 0.000.130.1328.41 28.410.000.00 28.4110.500.00113.64 113.64113.640.500.00113.64 113.64

1063/1/18 4:323/1/18 4:410146.231.178.191100.00590.0013/1/18 4:41R_9NePQrHvRuPvEat-33.30000305175826.533294677734anonymousEN-GB110 1 1 1 1 111 1111 11 40.000.005.001.002.00 51 1 113 1 0.750.00 2 2 2 1492 222 6 51134552243424144 44 22344Very simple interaction, just got my profile reset and issues relating to my bank account.I do my own taxes and my tax is simple. No real suggestions.n/a022 5.0065000.00369.3248.0017,727.270.00 0.0017,727.270.017,727.2717727.27 0.750.75276.99 276.990.000.00 276.9913.500.001292.61 1292.611292.61

1073/9/18 0:293/9/18 0:380146.231.184.37100.00569.0013/9/18 0:39R_2axC4TU2tuCT9FG-33.91799926757825.570098876953anonymousEN-GB110 1 1 1 1 1 1 1 1 1 0.000.002.000.004.00 21 1 2 2 1112.000.002 2 2 222 7 61144413544445122133 11022 4.0090000.00511.366.003,068.180.00 0.003,068.180.03,068.183068.18 1022.73 1022.731022.73 0

108 1/18/18 3:390146.231.191.179100.00509.0011/18/18 3:39R_xEhM1Ck8s0Q0CiJ-33.30000305175826.533294677734anonymousEN-GB110 1 1 11 1 11 0.000.000.000.000.50 2 1 2 2 11 2 2 2 222 5 511345541552152 52 22 5.0040000.00227.270.50113.6450.00 50.00113.640.0163.64163.64 0

1093/5/18 1:063/5/18 1:190146.231.83.34100.00765.0013/5/18 1:19R_3stX4MqgvB62YBr-33.30000305175826.533294677734anonymousEN-GB110 1 111 1 1111 1 11 0.500.0020.003.003.00 23 1 1154.003 4.0075.00 2 11 15.00 2 1492 222 5 511543344431212 43321100022 3.0040000.00227.2726.506,022.73200.00 200.006,022.730.06,222.736222.73 3409.09 3409.093409.09 4.00909.09 909.0975.0075.00 984.0913.500.00795.45 795.45795.45

1103/4/18 22:303/4/18 22:450146.232.40.53100.00914.0013/4/18 22:45R_3DpxnaL1w020GzP-33.93460083007818.866806030273anonymousEN-GB110 1 1 1 11 1 1 40.001.008.000.008.00026 1 114 2 1.5025.00 2 11 12.00 2 2 2 222 6 692545444441122 22Making the Tax Act easier to read and understand1000022 5.0065000.00369.3257.0021,051.141,250.00 1,250.0021,051.1422,301.1422301.14 4431.82 4431.824431.821.501.50553.98 553.9825.0025.00 578.981

1113/5/18 3:333/5/18 3:420146.232.41.89100.00541.0013/5/18 3:42R_2V3EU1WDaG9Mwh3-33.93460083007818.866806030273anonymousEN-GB110 1 11 1 1 111 0.000.002.000.001.00 7Section 18A certificates2 1 2 2 2 2 2 2 222 6 492345434442442 44None310011Andrea [email protected] 5.0065000.00369.323.001,107.9550.00 50.001,107.951,157.951157.95 0

1123/5/18 5:303/5/18 5:370146.232.42.104100.00423.0013/5/18 5:37R_27NZ6Z59iYOgxFN-33.93460083007818.866806030273anonymousEN-GB110 1 1 1 111 11 0.500.002.000.001.00 21 1 114 1 1.500.00 2 2 2 1492 222 6 491344424412222 22222150022 4.0065000.00369.323.501,292.610.00 0.001,292.611,292.611292.61 1.501.50553.98 553.980.000.00 553.9813.500.001292.61 1292.611292.61

1133/5/18 4:123/5/18 4:280146.232.42.137100.00922.0013/5/18 4:28R_3NUPSd5dbD3j9Mo-33.93460083007818.866806030273anonymousEN-GB110 1 1 1111 0.000.000.000.001.00 2 1 2 2 2 2 2 2 222 5 492245315554442 4210012Cecileen [email protected] 5.0040000.00227.271.00227.2750.00 50.00227.27277.27277.27 0

1143/5/18 0:183/5/18 0:230146.232.42.71100.00306.0013/5/18 0:23R_3D5RAMmZnzC5fpf-33.93460083007818.866806030273anonymousEN-GB111 1 11 1 1 0.000.000.000.001.00 1 1 2 2 2 2 2 2 222 5 49224542334444142233 44 22 5.0040000.00227.271.00227.270.00 0.00227.27227.27227.27 0

1153/8/18 5:313/8/18 5:380147.110.59.244100.00458.0013/8/18 5:38R_xf4FDWJinOIkyGd-26.23089599609428.058303833008anonymousEN-GB13 1 1 11 111 0.000.002.001.002.00 11 1 2 2 2 2 2 2 222 7 731345425434532 [email protected] 5.0090000.00511.365.002,556.820.00 0.002,556.822,556.822556.82 0

1163/6/18 5:483/6/18 6:070147.110.59.248100.001141.0013/6/18 6:07R_2dQ4S7oAWvCRyrU-26.23089599609428.058303833008anonymousEN-GB13 1 11 11 0.000.002.000.001.00 52 1 2 2 2 2 2 2 222 6 73234214534 12313 11SARS consultants on the phone and in the walk-in centres provide conflicting advice. You end up not knowing who to trust as doing the wrong thing on your return can result in penalties.I don't see my cost reducing as right now it's pretty minimal. It's basically the cost of non lengthy telephone calls and data. And I do not spend a lot of time doing my tax returns as my tax affairs were pretty simple.No.10021Ntombi [email protected] 2.0065000.00369.323.001,107.9550.00 50.001,107.951,157.951157.95 0

1173/6/18 6:343/6/18 6:430147.110.59.248100.00561.0013/6/18 6:43R_en9BHsqNdrdb4ad-26.23089599609428.058303833008anonymousEN-GB13 1 1 1 11 1 0.000.000.000.501.50 4 1 2 2 2 2 3 2 222 6 632342443443442 50022 2.0065000.00369.322.00738.64400.00 400.00738.641,138.641138.64 0

1183/6/18 0:573/6/18 2:590152.106.99.35100.007311.0013/6/18 2:59R_1P6uz04fpylbkqH-26.23089599609428.058303833008anonymousEN-GB110 1 1 1 11 11 1I do not know any better0.000.0010.005.002.00 54 1 113 2 0.7525.00 2 11 2.00 1111 3 2 222 5 631442315541112 1150012Prof Gideon [email protected] 2.0040000.00227.2717.003,863.64400.00 400.003,863.644,263.644263.64 454.55 454.55454.550.750.75170.45 170.4525.0025.00 195.451

1193/7/18 4:433/7/18 4:520154.0.5.118100.00552.0013/7/18 4:52R_YQglNYyCFed89tD-26.23089599609428.058303833008anonymousEN-GB19 1 1 1 1 11 11 Property maintenance4 0.002.006.000.0010.001.007property lease agreements and CoJ documents6 1 1 1 1120.0010000.0012 2 0.002 2 2 2 2 222 8 632442555513552 [email protected] 2.00150000.00852.27 19.0016193.1816193.1816193.181250.001250.0028563.1828563.18 0.000.000.001

1203/8/18 8:473/8/18 8:580154.0.5.85100.00678.0013/8/18 8:58R_2urmTYc1UgWWcIQ-26.23089599609428.058303833008anonymousEN-GB11 1 1 1 1 1 1 1 5.000.0015.001.001.00 25 1 114 3 1.5075.00 2 11 1.00 2 1492 222 7 23174542545124131311 23511Kill the people responsible for eFiling, with special focus on the equally arrogant and useless Andre Kritzinger, even tho he has moved on to wrecking the CIPC website.Scrap eFiling and write a functional, user-friendly system.The stories of SARS top brass dishonesty does not help either.

Is there any reason that SARS and CIPC cannot be merged, providing one interface for the collection of information, cutting out duplication? (Providing sheltered employment is NOT a good reason)Making efiling [email protected] 5.0090000.00511.3622.0011,250.00750.00 750.0011,250.0012,000.0012000.00 511.36 511.36511.361.501.50767.05 767.0575.0075.00 842.0513.500.001789.77 1789.771789.77

1213/4/18 23:513/5/18 0:020154.117.131.206100.00665.0013/5/18 0:02R_2zArWTaKhFqxfqw-26.23089599609428.058303833008anonymousEN-GB111 1 11 111 8.000.005.000.000.50 53 1 2 2 2 2 2 2 222 4 332234531552342 3220022 4.0025000.00142.0513.501,917.61200.00 200.001,917.612,117.612117.61 0

1223/5/18 0:573/5/18 1:080154.117.131.206100.00643.0013/5/18 1:08R_2czn5PYH9quUWxk-26.23089599609428.058303833008anonymousEN-GB111 1 1 1 1 1 0.00

compliance costs – do they matter? · 2018. 4. 4. · compliance costs matter!!!!! digital...

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