Individual and company income tax
Preparation, review and submission support based on complete accounting, income and deduction records.
- Individual income tax
- Company income tax
- Assessment and statement-of-account review
SARS and Tax Services
Tax support organised around the issue, evidence and correct process.
From routine returns and registrations to verification, disputes and collection matters, Candid Accountants helps clients identify the appropriate next step. Assessment disputes and SARS collection action are assessed separately because they may require different remedies.
Returns and recurring compliance
Tax Returns
Return work starts with the relevant tax type, period, submitted records and any SARS notices. We do not publish fixed turnaround times because readiness and SARS processing differ by matter.
Provisional tax
Estimate and submission support using current financial information and a practical review of taxable-income assumptions.
- First and second provisional periods
- Top-up and estimate review
- Record and payment-reference checks
VAT
VAT return, reconciliation and supporting-record assistance for registered vendors.
- VAT201 review and submission support
- Input and output reconciliations
- Verification document packs
PAYE and employer returns
Employer tax assistance connected to payroll records and reconciliations.
- EMP201
- EMP501 reconciliation
- IRP5 and employee tax records
Tax profile administration
Registrations and SARS profile administration
Registrations & Deregistrations
Assistance with income tax, VAT, PAYE and related registration or deregistration processes where the practice supports the tax type.
- Eligibility and document review
- Registration application support
- Follow-up on outstanding requirements
Representative taxpayer and eFiling
Support for representative details, eFiling administration and authorised access where the required mandates and supporting records are available.
- Representative-detail changes
- eFiling administration
- Tax-type and profile checks
Standing and account maintenance
SARS compliance status
Tax Compliance Status and tax clearance
Review of the client tax profile, outstanding returns, debt indicators and available supporting records before the applicable SARS process is followed.
- Compliance-status review
- PIN and supporting process assistance
- Outstanding item identification
Tax account maintenance and corrections
Assistance to reconcile account movements, payments, returns and assessments, and to identify the appropriate correction or escalation route.
- Statements of account
- Payment allocation and account queries
- Incorrect or duplicated account items
Evidence and procedural response
Verification, audit and assessment disputes
SARS verification and audit support
Review the notice, tax type, period and requested material; reconcile the return; prepare an indexed response; retain proof of submission; and review the outcome.
- Normally required: SARS notice, return, assessment, accounting records and requested evidence
- Important: an audit may be broader than a verification and may lead to an assessment
Reasons, objections and appeals
Determine whether the matter calls for correction, reasons, objection or appeal; assemble the assessment, notice, grounds and supporting evidence; then follow the applicable channel.
- Assessment dispute and collection action are not automatically the same process
- Submission requirements depend on the affected decision and procedural stage
Incorrect tax assessment
Review the filed return, assessment, reasons, calculation and available evidence to identify the correct correction or dispute route.
- Request for reasons where appropriate
- Notice of objection
- Appeal after an objection decision, where applicable
Refund dispute or delayed refund
Check the return, assessment, verification or audit status, statement of account and banking/compliance indicators before determining the follow-up route.
- Refund status and account review
- Outstanding verification evidence
- Escalation based on the actual block
Recorded debt and enforcement
SARS debt and collection
Collection remedies do not automatically correct an underlying assessment. Where the amount is disputed, the assessment process and the collection response should be considered together but handled through their appropriate channels.
Suspension of payment
Prepare a fact-specific request connected to an assessment dispute or intended dispute. A dispute does not by itself suspend collection.
- Assessment and dispute status
- Collection activity and financial position
- Supporting motivation and evidence
Payment arrangement
Review tax compliance, debt, cash flow and available supporting information for an instalment-payment request. Interest may continue and approval is subject to SARS criteria.
- Debt and statement-of-account review
- Affordability and cash-flow information
- Proposal and supporting documents
Tax-debt compromise
Assess whether the circumstances warrant a compromise request and prepare the detailed financial and supporting information required for consideration. Approval is not guaranteed.
- Full debt and compliance review
- Assets, liabilities, income and expenditure
- Disclosure and supporting evidence
Third-party appointment and collection dispute
Review the notice, recorded debt, prior communication and current enforcement action. A third-party appointment may involve an employer, bank or another party holding money for the taxpayer.
- Appointment and account review
- Underlying assessment status
- Collection remedy or escalation
What to expect
A practical request process
Select the matterChoose the service that best matches the SARS notice or tax requirement.
Describe the issueProvide the tax type, period, notice or case number where relevant.
Submit the requestThe existing website workflow creates a service record for staff review.
Share documents securelyAuthenticated clients can upload confidential material through the Client Centre.
Scope the next stepStaff confirm the applicable process, prerequisites and engagement.
Security note: Do not place passwords, one-time PINs or unnecessary confidential information in the public request form. Existing clients should use the secure Client Centre for supporting documents.