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Terms and Conditions – Individual

Terms & Conditions for Individuals


This letter serves to confirm our understanding of the terms and objectives of our engagement and the nature and scope of the services that we will provide as your tax advisor.

This engagement will commence from the date of your (below) signature. We will deal with matters arising in respect of years prior, as applicable.

We will prepare the income tax computations based on the accounts of your business from the accounting records and other information and explanations provided by you.

We will prepare your personal tax return together with such supporting schedules as deemed appropriate.

We will send your tax returns and [supporting schedules/tax computations/sole proprietor accounts], to you for approval and signature. Thereafter we will submit all relevant documents to the South African Revenue Service (“SARS”). [Authorisation is required from you in writing, to file the return electronically.]

We will advise as to the amount of tax to be paid over and the deadline dates for these submissions.

We will deal with SARS regarding any amendments required on your return and prepare any amended returns which may be required.

We will advise as to possible claims and elections arising from the tax return and from information supplied by you. Where instructed by you, we will make such claims and elections in the form and manner required by SARS.

We will deal with all communications relating to your return which may need to be addressed to us by SARS or yourself. However, if SARS choose your return for enquiry, this work may need to be the subject of a separate assignment, in which case, we will require further instruction from yourself.

You are legally responsible for submitting correct returns by the due date and making timeous payment of tax due. Failure to meet these deadlines may result in automatic penalties and/or interest.

To enable us to carry out our work you agree:

  • that all returns are to be made on the basis of full disclosure of all sources of income, expenses, allowances and capital transactions;
  • to provide full information necessary for dealing with your affairs: we will rely on the information and documents being true, correct and complete and will not audit the information or those documents;
  • that we can approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs;
  • to provide us with information in sufficient time for your tax return to be completed and submitted. In order to meet this deadline you agree to provide us with all relevant information;
  • to forward to us on receipt, copies of all SARS statements of account, notices of assessment, letters and other communications received from SARS to enable us to deal with them as deemed necessary within the statutory time limits; and
  • to keep us informed about significant changes in your circumstances if this is likely to affect your tax


We will be pleased to assist you generally in tax matters if so required. To enable us to assist you further, timeous notification is required. Due to tax rules frequently changing, you need to ask us to review any advice already given if a transaction is delayed, or if an apparently similar transaction is to be undertaken. It is our policy to confirm in writing, any advice upon which you may wish to rely. If further services and advice are required, a separate engagement letter will be issued.

This letter relates only to the items specified above and does not extend to other taxes such as Pay As You Earn, Value Added Tax, ETC.

We will be pleased to advise on any of these tax matters if so requested.

Our services are subject to the terms and conditions of engagement attached hereto as Annexure A, which is an integral part of this agreement. We would appreciate confirmation of your agreement to this letter of engagement, by signing and returning the enclosed copy.

If this letter is not in accordance with your understanding of the scope of our engagement, please advise. We appreciate the opportunity of being of service to you.




During the course of our work we will collect information from you and others acting on your behalf. Whilst certain documents may legally belong to you, we intend to destroy correspondence and other paperwork which has been stored for longer than 7 years, other than documents which we consider to be of continuing significance. We need to be advised of any particular retention of documents you may require.

We reserve the right to disclose our files to regulatory bodies in the exercise of their powers.

We aim to provide a high standard of service at all times. If you would like to discuss with us on any improvements or dissatisfaction of our services, please advise. We undertake to address any complaint on your behalf and promptly advise you accordingly.

Please refer to Fee List.  We will issue invoices at monthly intervals during the course of the year. We will add Value Added  Tax, if applicable, at the current rate. Our invoices are payable on presentation. We reserve the right to charge interest in the case of overdue accounts. We may terminate our engagement and cease acting if payment of any fees billed is unduly delayed.

However, it is not our intention to use these arrangements in a way which is unfair or unreasonable.

The advice which we give to you is for your sole use only and does not constitute advice to any third parties.

Our maximum liability for all claims arising out of the services provided shall be limited to an amount equal to twice the total fees charged. This maximum liability shall be an aggregate liability for all claims from whatever source and howsoever arising. We will not be held liable to you or any cessionary or third party claiming through or on your behalf for any punitive damages whatsoever or for any consequential or other loss or damages beyond the maximum liability specified.

We will provide the professional services outlined in this letter with reasonable care and skill. Our advice will be based on interpretation of the law and experience with SARS. Therefore, the conclusions reached and views expressed will often be matters of opinion rather than of certainty and we cannot warrant that SARS will necessarily reach the same conclusions. We will not be responsible for any losses, penalties, interest or additional tax liabilities arising from the supply by you or others of incorrect or incomplete information, or from the failure by you or others to supply any appropriate information or your failure to act on our advice or respond promptly to communications from us or SARS.

Communication via email is admissible; however, as with other means of delivery this carries with it the risk of inadvertent misdirection or non delivery. It is the responsibility of the recipient to carry out a check on any attachments received. No verbal instructions are acceptable.

As internet communications are capable of data corruption we do not accept any responsibility for changes made to such communications after their despatch. For this reason it may be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation thereof. All risks connected with sending commercially-sensitive information relating to your business are borne by you and is not our responsibility. If you do not accept this risk, you should notify us in writing that e-mail communication is unacceptable.

This engagement letter is governed by South African law and any claims will be subject to the exclusive jurisdiction of the Courts of South Africa.

Any claims, howsoever arising, need to be commenced formally by service of a court summons or process initiating arbitration proceedings within two years after the claimant becomes aware (or ought reasonably to have become aware) of the facts which give rise to the claim and, in any event regardless of the knowledge of the claimant, by no later than three years after the date of any alleged breach giving rise to a cause of action. This expressly overrides any statutory provision which would otherwise apply.

This letter supersedes any previous engagement letter for the period covered. Once agreed, this letter will remain effective from the date of signature until it is replaced. You or ourselves may vary or terminate our authority to act on your behalf at any time without penalty. Notice of variation or termination needs to be given in writing.