| (1) | A senior SARS official may lodge a complaint with a ‘controlling body’ if a person who carries on a profession governed by the ‘controlling body’, did or omitted to do anything with respect to the affairs of a taxpayer, including that person’s affairs, that in the opinion of the official— |
| (a) | was intended to assist the taxpayer to avoid or unduly postpone the performance of an obligation imposed on the taxpayer under a tax Act; |
| (b) | by reason of negligence on the part of the person resulted in the avoidance or undue postponement of the performance of an obligation imposed on the taxpayer under a tax Act; |
| (c) | constitutes a contravention of a rule or code of conduct for the profession which may result in disciplinary action being taken against the person by the body; or |
| (d) | constitutes conduct under subsection (2) by a registered tax practitioner. |
| (2) | A senior SARS official may lodge a complaint with a ‘recognised controlling body’ if a registered tax practitioner has, in the opinion of the official— |
| (a) | without exercising due diligence prepared or assisted in the preparation, approval or submission of any return, affidavit or other document relating to matters affecting the application of a tax Act; |
| (b) | unreasonably delayed the finalisation of any matter before SARS; |
| (c) | given an opinion contrary to clear law, recklessly or through gross incompetence, with regard to any matter relating to a tax Act; |
| (d) | been grossly negligent with regard to any work performed as a registered tax practitioner; |
| (e) | knowingly given false or misleading information in connection with matters affecting the application of a tax Act or participated in such activity; or |
| (f ) | directly or indirectly attempted to influence a SARS official with regard to any matter relating to a tax Act by the use of threats, false accusations, duress, or coercion, or by offering gratification as defined in the Prevention and Combating of Corrupt Activities Act, 2004 (Act No. 12 of 2004). |
[Section 241 substituted by section 84 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
