Personal Tax Practitioners and Consultants for Complex Individual Tax Matters
We are the registered SARS tax practitioners and consultants in South Africa that specialise in Individual tax only.
Request an initial assessment*
About our CEO / Tax Practitioner:
Jacques Fourie
What is a registered tax practitioner & consultant?
A tax practitioner, also known as a tax consultant, is a professional who meets the minimum qualifications and experience standards set by SARS and is duly registered with a recognised controlling body such as SAICA, SAIPA, SAIT, etc.
Such an individual may file income tax returns and provide tax advisory services. Such an individual may operate either in a personal capacity or through a registered company.
To maintain their status, a tax practitioner must participate in annual continuous professional development.
Why choose us?
- Specialists in individual tax in South Africa since 2010 – we keep up to date with changes in the tax industry so you don’t have to
- A favourable outcome is when a dispute overturns a SARS additional assessment to match the original assessment with a variance of less than R100.
- An efficient, honest and professional service
- FMJ Financial, personal tax practitioner, SARS, individual tax return, audit, objection, foreign income, South Africa
Specialist tax support built around individual taxpayers
FMJ Financial Services assists individual taxpayers with straightforward and complex tax affairs, including foreign income, rental properties, tax residency, audits, disputes, freelance income and provisional tax.
Our story and who we help
FMJ Financial Services developed from a general tax practice into a specialist firm focused on the tax affairs of individual taxpayers.
FMJ Financial is a South African tax practitioner firm established in 2010. Like many registered tax practitioner firms, we initially supported clients from a range of backgrounds, including both individuals and companies, although our main focus was always on individuals.
Over time, we realised that dividing our attention between companies and individuals made it difficult to provide both groups with the level of service they required. One group would inevitably receive less attention.
We therefore decided to work exclusively with individuals and inactive companies, and we have since refined our focus to individual taxpayers.
As our client base expanded, we encountered increasingly complex tax matters and developed extensive experience in individual taxation. Today, we specialise in assisting taxpayers with more complicated tax situations, including foreign earnings, rental properties, travel allowances, sole proprietorships, freelance income and similar circumstances.
We assess tax-residency factors and assist eligible clients with the SARS process for recording the cessation of South African tax residency. This includes South African and international taxpayers, retirees and expatriates managing financial affairs across multiple jurisdictions.
Our clients are generally looking for a long-term relationship with a tax professional rather than a once-off engagement. This allows us to understand their tax profiles, maintain accurate records and provide more effective support over time.
Why individuals choose FMJ
FMJ Financial prepares and submits individual tax returns and assesses each client’s tax profile to identify potential problems and determine what work may be required.
Profile assessment
We assess the taxpayer’s profile to identify potential problems, outstanding obligations and the work required before submission.
Proactive preparation
During quieter periods, we prepare cases and gather supporting information so returns can be submitted efficiently when tax season opens.
Practical guidance
Where we identify unfavourable circumstances, we recommend practical adjustments that may strengthen the taxpayer’s position in future.
Long-term continuity
Consistent support allows us to understand the taxpayer’s history, maintain accurate records and respond more effectively over time.
This guidance may be relevant to taxpayers who earn employment income while also operating a business, receiving foreign income, earning rental income or working as freelancers or sole proprietors.
Our services include
Our work covers the preparation, submission, management and defence of individual tax returns and related SARS matters.
Individual tax returns
We prepare and submit individual tax returns for taxpayers with straightforward and complex tax affairs. Every engagement begins with an assessment of your tax profile to identify issues, outstanding obligations and the work required before your return is submitted.
1Complex individual tax
We assist taxpayers with foreign earnings, rental properties, travel allowances, sole proprietorships, freelance income and other complex tax matters. We also prepare capital gains summaries, rental schedules and income and expense workings.
2SARS audits and disputes
We assist taxpayers who have valid grounds to dispute a SARS assessment and maintain detailed records to support returns previously submitted by FMJ Financial. Where required, we escalate delayed cases, lodge formal complaints and approach the Tax Ombud.
3Foreign income and tax residency
We advise existing clients on foreign income, tax residency and the process of recording the cessation of South African tax residency. We also assist eligible taxpayers with lawful deductions, including the Section 10 foreign income exemption where applicable.
4Provisional tax and tax planning
We prepare provisional tax returns for current clients and provide practical guidance where we identify opportunities to improve future tax outcomes. Our proactive approach helps clients remain compliant and prepared throughout the tax year.
5Ongoing tax support
We continue to provide guidance after submission, assist with administrative non-compliance penalties where appropriate and help clients manage their tax affairs as their circumstances change.
6Our objective is to provide ongoing support, maintain continuity and help clients manage their tax affairs more effectively over the long term.
Pricing and stages of work
The work progresses through defined stages so that the taxpayer understands what is being prepared, approved, filed and managed.
Case preparation and feedback
Review the taxpayer’s profile, supporting information, risks and work required.
Approve production work
The taxpayer approves the required preparation and compilation work.
File the return and manage an audit
Submit the return and manage any audit or verification that follows.
Address SARS questions
Review and respond to questions, document requests and other SARS enquiries.
Review an additional assessment
Study the reasons for the additional assessment and formulate grounds for a dispute.
File and manage the dispute
File the dispute, manage turnaround times and respond to any SARS requests.
Appeal and Tax Board
If the dispute is disallowed, file an appeal with SARS and, where necessary, escalate the appeal to the Tax Board.
If the matter remains unresolved after the Tax Board, the taxpayer must decide whether to accept the assessment or refer the case to the Tax Court. Litigation in the Tax Court is excluded from our engagement.
How a registered tax practitioner manages a profile
Once a person has been registered with SARS and a recognised controlling body, a tax practitioner profile can be registered and authorised clients can be linked to that profile.
Practitioner registration
Once a person has been registered with both SARS and a recognised controlling body, that person can practise in the field of taxation. A tax practitioner profile can then be registered and authorised clients linked to the profile.
Tax-type access
Different tax types can be loaded and shared between the client and tax practitioner so that both parties have access to the relevant returns.
Electronic correspondence
Where the tax account is maintained properly, the tax practitioner can receive eFiling correspondence such as additional assessments, audit notifications, completion letters and other notices.
Why prompt notification matters
Receiving notifications as soon as they become available assists the tax practitioner in planning a course of action and avoiding delays that may create further complications.
SARS branch-office limitations
According to our experience, SARS will not assist a tax practitioner to file a return at a branch office on behalf of a third party except in exceptional circumstances. There is generally no need for a tax practitioner to use a branch office to complete a return.
What makes FMJ Financial different from competitors
FMJ Financial specialises in serving individuals and is structured around continuity, communication and professional management of the SARS process.
FMJ Financial dedicates its efforts to supporting individual taxpayers. This clear focus has allowed the firm to build a sustainable business around long-term client relationships.
Clients often approach us after a previous tax practitioner relocated, became uncontactable or disappeared. Communication with clients and keeping them informed is central to our service.
We identify and address areas of concern so that, when a return is filed, the position is supported and the risk of additional assessments is reduced.
If SARS disagrees with a return, we identify the areas of disagreement and manage the dispute through to resolution, even where the process takes an extended period.
All-inclusive case management with transparency
Where an issue arises with a return filed by FMJ Financial, we manage the enquiry. For example, if SARS requests bank statements because credits in a bank account appear inconsistent with declared income, there is no additional cost to address that enquiry, provided the taxpayer fully disclosed all information before the return was submitted.
More tax services
These services address tax residency, additional assessments, disputes and audits that require focused technical review.
Ceasing tax residency
We assist in clarifying tax responsibilities within South Africa and globally. This includes establishing the taxpayer’s residency status and complying with SARS requirements annually.
We also assist with the interpretation and application of double tax agreements, including circumstances involving permanent residence abroad, retirement funds, South African fixed property and a possible future return to South Africa.
Dispute resolution
Taxpayers who are dissatisfied with an assessment may request our review to identify errors or validate the assessment.
We review additional assessments to identify areas of disagreement, establish the legal basis for the dispute and manage the dispute appropriately.
SARS estimated assessments
If a taxpayer does not submit a return by the SARS deadline or submits a return without the correct supporting information, SARS may issue an estimated assessment based on the available data.
The supplied content states that taxpayers may have a strict period of 40 working days to submit a return or provide the required documentation. Missing the applicable period may require a formal application to SARS explaining the delay.
Audit management
SARS may ask detailed and unforeseen questions about income, deductions, supporting documents and credits reflected in a taxpayer’s bank account.
We review the enquiry, clarify what SARS is investigating and prepare a structured response supported by the available records.
Difference between a tax specialist and an accountant
A tax specialist and an accountant may both work with financial information, but their primary areas of focus are different.
Tax planning tips
Early preparation, accurate figures, appropriate records and a measured response to SARS can make individual tax matters easier to manage.
Begin case preparation early
Prepare and submit your tax return at the start of tax season. Preparing early gives more time to resolve missing documents and respond before the deadline; it does not guarantee faster SARS processing.
Use prepared cases efficiently
Tax season begins at the same time for everyone. Prepared cases are nearly finished, take less time to review and can generally be filed sooner.
Avoid aggressive claims
Aggressive claims may increase the likelihood of verification or requests for supporting documents.
Stay professional with SARS
Remain calm and follow the proper complaint procedures. Escalate to the Tax Ombud where necessary instead of reacting emotionally.
Understand SARS enquiries
Clarify what SARS is investigating before replying. Misinterpretation can lead to disallowed deductions or further complications.
Use verified figures only
Submit returns based on accurate, supported data rather than estimates to reduce the risk of audits or resubmissions.
Keep records for at least five years
The supplied content states that section 29(3) of the Tax Administration Act requires records to be kept for at least five years from the date of assessment or from the date a dispute is resolved. Electronic record keeping is permitted.
Avoid unnecessary practitioner changes
A consistent tax adviser understands the taxpayer’s history and can provide better support during audits or disputes.
Seek help when complexity arises
Engaging a tax professional early helps support correct filing and reduces the risk of costly disputes or penalties.
Frequently asked questions
Common questions regarding tax returns, assessments, production work and FMJ Financial Services’ quotation process.
Some of the questions regarding tax returns are briefly answered below. The best advice is, however, to contact a professional consultant from FMJ Financial Services for an assessment of your tax situation and to obtain a no-obligation quote, provided no production work needs to be done.
For any production work, we will provide a detailed estimate and require a 50% deposit upfront. Deviations from the quote will only occur where specific circumstances were disclosed to the client at the time the quote was issued.
Is the initial assessment free?
An initial assessment and no-obligation quote may be provided where no production work is required.
When is a deposit required?
Where production work is required, FMJ Financial Services provides a detailed estimate and requires a 50% deposit upfront.
Can the quoted amount change?
Deviations from the quote may occur where specific circumstances affecting the scope were disclosed to the client when the quote was issued.
Why do similar cases have different fees?
The amounts involved, complexity, calculations and supporting work may differ materially between cases that initially appear similar.
Pricing example: A quotation may differ for a rental compilation reflecting a rental loss of R20 000 compared with one reflecting a rental loss of R50 000, because the amounts and associated work differ.
Contact us for an initial assessment
A structured assessment allows an experienced tax practitioner to understand your SARS profile, identify outstanding obligations and recommend the work required to manage your tax affairs accurately.
What makes us unique?
- Specialise in complex cases for individual taxpayers only
- Manage your entire profile year after year
- We provide a very personalised service for our clients and billing is tailored.
- We are a sustainable company offering services to clients around the world for over a decade.
More FAQ's
Our services do not extend to CIPC-registered entities (CC, (Pty) Ltd), except in cases where an existing client possesses a dormant company requiring the submission of a business income tax return. In such cases, we would only do such work as a by-product to maintain the client’s compliance profile. FMJ will, however, collaborate with sole proprietors who are not registered for VAT.
FMJ will collaborate with sole proprietors who are not registered for VAT.
Pricing is based on scope, complexity, and duration of the engagement. FMJ typically offers transparent, project-based or retainer pricing models.
Numerous service providers in the industry assert their expertise, yet they frequently submit incorrect returns, lack well-documented supporting schedules, and struggle to address inquiries from SARS effectively. Consequently, this frequently results in additional assessments by SARS, which can be challenging to reverse. Furthermore, numerous tax practitioners engage in the industry while pursuing alternative employment opportunities and soon after exit the field, leaving clients without professional representation. Tax matters grow increasingly complex when SARS rejects the initial filing, necessitating the preparation of disputes within specified deadlines and the presentation of valid legal arguments to challenge and overturn a SARS assessment.
Yes, FMJ continuously evaluates emerging technologies, process improvements, and regulatory developments.
Yes, FMJ adopts a proactive approach rather than a reactive one. A risk assessment is conducted for each case, followed by the preparation of an audit file prior to filing the return. Upon a client’s acceptance of our feedback, we record the income as accurate and verified, retaining all documentation to substantiate the taxpayer’s reported filing position. Therefore, in instances where a taxpayer continues to be an active client, if SARS revisits a prior return, we retrieve the relevant documents from our archives and deal with the dispute.
Yes. A registered tax practitioner can communicate with SARS on your behalf, respond to audits, submit supporting documentation, lodge objections, and manage many aspects of your tax affairs through authorised channels. (E-filing) Professional representation helps ensure SARS receives accurate information and that important deadlines are met.
Many salaried employees can submit their own returns. However, if you claim medical expenses, retirement deductions, travel allowances, have investment income, rental income, or receive additional sources of income, a personal tax practitioner can help ensure your return is accurate and compliant with SARS requirements. Professional tax practitioners are also good at keeping records should SARS decide to audit any past return within a period of 5 years.
Yes. Taxpayers are free to appoint a different registered tax practitioner at any stage. Before changing practitioners, ensure your previous practitioner is informed in writing. The new tax practitioner should then register you on their E-filing profile.
It is best practice for an individual to have their own working login details and grant shared access to the tax practitioner. This way, both the individual and the tax practitioner would have access to the profile.
The documents required depend on your circumstances but commonly include:
- IRP5 certificates
- Medical aid certificates
- Retirement annuity certificates
- Investment income statements
- Rental income records
- Travel logs
- Foreign income documentation
- Previous SARS assessments
- A confirmation that there is no extra income.
Providing complete documentation helps your tax practitioner prepare an accurate tax return.
An experienced tax practitioner reviews your supporting documentation before submission, verifies the information reported to SARS, and maintains organised records that can be produced if SARS requests verification. Good preparation can reduce delays during an audit.
A specialized tax practitioner conducts analytical procedures to reduce specific audit risks and establish potential defences in advance of filing a tax return.
A tax practitioner should be registered with SARS and belong to a recognised controlling body such as SAIT, SAICA, SAIPA, or another approved professional organisation. Registration demonstrates that minimum competency and ethical requirements have been met.
Yes. A personal tax practitioner can review historical tax returns, identify omissions or errors, assist with outstanding submissions, and advise on correcting previous tax filings where appropriate. They can also assist with disputes relating to earlier assessments depending on where it is in the process.
Using the same tax practitioner allows them to understand your financial history, maintain consistent records, identify recurring tax issues, and provide ongoing advice as your circumstances change. This continuity can make future tax submissions and SARS interactions more efficient.
Yes. Many tax practitioners continue assisting after submission by responding to SARS verification requests, managing audits, handling objections, explaining assessments, and providing ongoing tax advice throughout the year.
Before appointing a tax practitioner, consider asking:
- Are you registered with SARS?
- Which recognised controlling body are you registered with?
- Do you specialise in individual taxpayers?
- Have you handled cases similar to mine?
- Will you assist if SARS audits my return?
- How do you communicate with clients throughout the year?
These questions can help you choose a practitioner whose experience matches your tax needs.
Contact us for your assessment today. It's easy!*
- Request an initial assessment (T’s and C’s apply)
- Tell us what you need help with on our contact form
- Give us your contact details so we are able to give you feedback and a plan of action
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