Started on Monday, 13 March 2023, 7:40 AM
State Finished
Completed on Wednesday, 02 August 2023, 9:54 PM
Time taken 2 hours 14 mins
Marks 48.00/50.00
Grade 98.00 out of 100.00
Question 1
Not answered
Marked out of 1.00
Any aggrieved taxpayer can lodge a complaint against SARS at any of the following institutions. Which one is incorrect?
a. Public Protector
b. SARS Complaints Management Office (CMO)
c. Tax Ombud
d. SARS Service Ombud (SSO)
The correct answer is: SARS Service Ombud (SSO)
Question 2
Incorrect
Mark 0.00 out of 1.00
Which of the following actions will not result in the taxpayer incurring administrative non-compliance penalties?
a. Failure to disclose an arrangement where there is tax benefit.
b. Failure to submit the ADR1 form when appealing against a disallowed objection.
c. Failure to keep records for five years.
d. Failure to cooperate with SARS auditors by not providing requested documents.
The correct answer is: Failure to submit the ADR1 form when appealing against a disallowed objection.
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Distribution of this document is illegal R13,625 per year?
Which of the following statements is correct?
Dashboard / Courses / UNISA / 2023 / Semester 1 / TAX2601-23-S1 / TAX2601 Home Page / Assessment 2
a. A registered taxpayer can submit his or her tax return via SARS efiling.
b. A taxpayer is obliged to keep supporting records for 6 years from the date of submission of a tax return.
c. SARS must make an estimated assessment if the taxpayer fails to submit a return.
d. A taxpayer is not obliged to keep supporting records for five years from the date of submission of a tax return.
The correct answer is: A registered taxpayer can submit his or her tax return via SARS efiling.
Question 4
Incorrect
Mark 0.00 out of 1.00
A taxpayer has received an assessment which states that SARS owes the taxpayer, which of the following is true?
a. No interest accrues as SARS is not a financial institution
b. interest accrues on the refund due to the taxpayer
c. interest accrues on the outstanding balance of tax due to SARS
d. Interest is only charged if the taxpayer agrees to be charged interest by SARS
The correct answer is: interest accrues on the refund due to the taxpayer
Question 5
Incorrect
Mark 0.00 out of 1.00
In which of the following ways can a taxpayer appeal against a disallowed objection?
a) Lodge an ADR2 form with SARS.
b) Lodge an ADR2 form with SARS and take the matter to the Tax Board.
c) Lodge an objection on the notice of objection (NOO) form or an ADR1 form depending on the type of tax with SARS.
d) Lodge an ADR2 form with SARS and take the matter to Tax Board and possibly the Tax Court.
a. b, c and d
b. a, b and c
c. a, b and d
d. a, b, c, d
The correct answer is: a, b and d
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Distribution of this document is illegal R13,625 per year?
After disallowing an objection, a notice of appeal must be delivered to the Commissioner. Within what period must the notice of appeal be
Dashboard / Courses / UNISA / 2023 / Semester 1 / TAX2601-23-S1 / TAX2601 Home Page / Assessment 2
lodged?
a. 30 days
b. 21 days
c. 21 working days
d. 60 days
The correct answer is: 30 days
Question 7
Correct
Mark 1.00 out of 1.00
Which one of the following is not a tax levied on the consumption of commodities?
a. Customs duty
b. Estate duty
c. Excise duty
d. Value-added tax
The correct answer is: Estate duty
Question 8
Incorrect
Mark 0.00 out of 1.00
If a taxpayer has objected following the prescribed manner, how many days does the Commissioner have to request information and
documents to decide on the taxpayer’s objection?
a. 60 days
b. 45 days
c. 90 days
d. 30 days
The correct answer is: 30 days
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Distribution of this document is illegal R13,625 per year?
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