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Cost and Pricing

FMJ Financial Services
FMJ Financial Services Individual Tax Specialists
Individual tax specialists
Assessment · Quotation · Compliance

How we assess and manage an individual taxpayer’s case

Every SARS profile is different. FMJ Financial Services reviews the taxpayer’s filing history, account position, disputes, supporting information and risk exposure before providing dependable feedback or a detailed quotation.

01

Tax cases vary substantially in complexity

FMJ Financial Services handles a diverse range of individual taxpayer matters each year. A standard employment return cannot be assessed in the same way as a matter involving foreign earnings, foreign tax credits, estimated assessments or unresolved SARS disputes.

Lower-complexity example

Employment income and medical aid

An employee with one employer and medical aid may require a relatively straightforward review, compilation and submission.

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Higher-complexity example

R2 million foreign income and tax credits

A taxpayer who retains South African tax residency, earns R2 million abroad and claims foreign tax credits requires substantially more technical review, documentation and risk assessment.

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A taxpayer may also owe substantial amounts to SARS because of estimated assessments or unresolved disputes. These matters require a separate plan of action, careful investigation and structured resolution.

02

Why we review the SARS eFiling profile first

The initial profile review allows the tax practitioner to confirm the facts before advising the taxpayer. Without this process, feedback and pricing may be incomplete or unreliable.

1

Receive case details

The taxpayer explains the issue, concerns and relevant years of assessment.

2

Access eFiling

The required login information is requested securely for the profile checks.

3

Verify compliance

We review return status, submission dates, assessments and the statement of account.

4

Review disputes

Existing objections, appeals, SARS requests and prior submissions are evaluated.

5

Confirm the scope

The client receives precise feedback and a quotation aligned with the work required.

03

How FMJ Financial calculates return costs

Pricing is based on the actual work, technical exposure and responsibility involved in the matter—not only on the act of submitting a tax return.

01

Estimated compilation time

The time required to review documents, prepare calculations, compile supporting schedules and complete the return.

1
02

Degree of complexity

The number, nature and technical difficulty of the taxpayer’s income sources, deductions and prior issues.

2
03

Audit and dispute exposure

The likelihood that SARS may audit the return or that the matter could progress into an objection or appeal.

3
04

Amounts involved

The value of income, deductions, tax credits, liabilities or disputed assessments under review.

4
04

How we assess a taxpayer’s profile

The review begins with the taxpayer’s SARS statement of account and expands according to what the profile reveals.

When the SARS account is clear

  • Review the previous year’s return and assessment.
  • Confirm whether the taxpayer’s circumstances have changed.
  • Identify possible audit risks before the current return is submitted.
  • Review the current year’s income, deductions and supporting documentation.
  • Provide a quotation or fee range where compilation work is required.

When money is owed to SARS

  • Determine the age and source of the outstanding amount.
  • Establish whether the taxpayer submitted the return or SARS issued an estimated assessment.
  • Review penalties, interest, assessments and the dispute status.
  • Recommend a practical and compliant plan of action.
  • Work with the taxpayer to implement and manage the agreed process.
1. Profile review Confirm the taxpayer’s position, risks and work required.
2. Scope and quotation Provide feedback and a fee aligned with the complexity of the matter.
3. Deposit A deposit may be requested where production work must begin.
4. Compilation Prepare calculations, supporting schedules and the return.
5. Final payment Provide final feedback and request settlement of the remaining fee.
6. File and manage Submit the return and manage the matter through completion.

Advance preparation helps identify risks early. If SARS audits the return, FMJ Financial Services works with SARS during the process. If SARS raises an additional assessment, the matter may proceed into a formal dispute.

05

Important quotation exclusions and conditions

Quotations reflect the information and scope known at the time of assessment. Changes to the facts or the taxpayer’s SARS profile may require a revised fee.

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Undisclosed income or deductions

Additional items identified after quotation may result in additional charges.

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Prior returns not prepared by FMJ

A quote for the 2026 return does not include a SARS audit of the 2025 return where FMJ did not prepare or submit that return.

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Thirty-day validity

Quotations are valid for 30 days from the date of issue.

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Changes made after quotation

The quotation becomes invalid if the taxpayer edits, submits or changes the return after the quotation has been issued.

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Objection and appeal

The agreed fee may cover taking the matter through objection and appeal, subject to the stated scope.

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Tax Court proceedings

Tax Court proceedings are excluded and require a separate scope, engagement and quotation.

Ongoing taxpayer support

Tax management continues after submission

Once a client has been onboarded and the latest return has been filed, FMJ Financial Services continues monitoring the taxpayer’s profile until the next tax season, subject to the engagement remaining active.

SARS communication Monitor relevant notices, verification requests and assessment developments.
Document reminders Remind clients to prepare the documentation needed for the next return.
Pre-production phase Contact clients between March and May to begin preparing the next case.
Rental property example Gather rental income and expense documents before tax season begins.
Earlier readiness Advance preparation allows the case to be substantially complete when filing season opens.
Continuity The process continues until the engagement ends or the taxpayer does not use FMJ for a tax year.

Request an assessment of your SARS profile

A structured review enables an experienced tax practitioner to provide accurate feedback, identify compliance risks and define the work required for your individual tax matter.

FMJ Financial Services · Individual tax practitioners
SARS compliance · Accurate tax management · Risk reduction

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