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In light of renewed activity from the South African Revenue Service ("SARS") in relation to the taxation of school fees, it was decided to prepare guidelines addressing the SARS audit process.

The objective of this document is to provide guidance in respect of the SARS audit process, the appropriate steps to take, dealing with SARS auditors and making you aware of your rights as a taxpayer.

It is important that the guidelines detailed below are implemented by all the schools under ISASA to ensure a uniform approach in dealing with SARS queries that will inevitably arise.

The guidelines below deal with the issue of SARS audits and the rights of taxpayers when requested to provide certain information. A separate policy document will be drafted dealing with the treatment of school fees and reciprocity arrangements.