I hereby declare that by submitting this query, I have followed the escalation process as set out by CIPC in their Service Delivery Standards document, and have not been successful in resolving my query through this process.

I have, therefore, followed the necessary steps from the ones set out below:

• Waited the average processing time as set out in the Service Delivery Standards;
• Utilised the 1st escalation level and waited 3 days for a response with no response/ success,
• Utilised the 2nd escalation level and waited 2 days for a response with no response/ success;
• Have not escalated to the 3rd tier escalation representative but will instead utilise the SAICA escalation process. I have also allowed a reasonable response period to elapse in awaiting a response

All supporting documentation accompanying this query submission is complete and acts as proof of the above steps having been carried out.

I hereby acknowledge that notwithstanding my submission of this query to SAICA, I remain responsible for continuously engaging with CIPC for the resolution thereof. I further acknowledge that SAICA has no obligation to resolve this query on my behalf, and that SAICA's role in accepting this query is only for purposes of escalating the query to CIPC in accordance with SAICA's stakeholder engagement arrangement with CIPC.

I hereby declare that by submitting this query, I have followed the escalation process, as set out by SARS, and have not been successful in resolving my query, through this process.

I have, therefore, used at least one of the below avenues to engage SARS to resolve the matter:

• SARS contact centre;
• SARS Online query system;
• Tax practitioner e-mail facility;
• Use of tax practitioners desk at branch office via appointment system / taxpayer branch office general queues – virtually or face-to-face; and
• Escalation to branch manager where taxpayer is registered, where such details have been made available by SARS;

All supporting documentation accompanying this query submission is complete and acts as proof of the above steps having been carried out.

Escalations of systemic issues [*] do not require members to have exhausted all the above escalations steps but the member confirms that the systemic issue had been escalated to the SARS contact centre without resolve.

I hereby acknowledge that notwithstanding my submission of this query to SAICA, I remain responsible for continuously engaging with SARS for the resolution thereof. I further acknowledge that SAICA has no obligation to resolve this query on my behalf, and that SAICA's role in accepting this query is only for purposes of escalating the query to SARS in accordance with SAICA's stakeholder engagement arrangement with SARS.

I further acknowledge that when escalating a query on my behalf to SARS, that SAICA would be required to provide, to SARS, my contact details recorded in SAICA's member register. This will enable SARS to contact me directly to resolve this query. I further undertake to ensure that my contact details are up to date with SAICA.

I also confirm that I have been duly appointed by and have obtained permission from my client to make the uploaded information available to SAICA for escalation purposes to SARS. I further confirm that I have notified the relevant taxpayer/s of this escalation and the distribution of the taxpayer/s personal information, if any, to SARS through SAICA as part of this query.

[*] Definition of systemic issues: systemic issues refers to system related issues for example the eFiling system being down.