Tax problem resolution for medical professionals

The first question is whose tax number is involved

A personal income tax matter and a practice entity matter are not the same thing, even when they belong to the same person. The remedy, the records and the collection route all follow the tax number the issue sits on. The assessment establishes that first, then scopes each position - personal and practice - on its own facts.

Is my issue personal or practice-related?

How the two positions differ

This table sets the personal and practice positions side by side. Identifying which one your issue sits on is the first step before any remedy is scoped.

Dimension	Personal (practitioner)	Practice (entity)
Whose tax number is involved	The practitioner's personal income tax number - for example an ITR12 estimated or a personal refund hold.	The practice entity's tax number - company income tax, VAT or PAYE for staff the practice employs.
Typical source records	IRP5 from an employer or institution, medical aid and retirement annuity certificates, personal ITR12/IRP6 filings.	Management accounts, VAT201 and EMP201 submissions, payroll records, practice ITR14 returns and bank statements.
Where debt usually sits	A personal income tax debt on the practitioner's own assessment, collectable against a personal bank account.	Entity-level arrears on VAT, PAYE or company income tax, collectable against the practice - with possible director exposure.
Common response route	Personal filing, objection or refund follow-up on the individual assessment.	Entity reconciliation, payment plan, objection or compliance-status remediation on the practice record.

Medical scenarios

Which situation sounds like yours?

Each scenario has a distinct evidence set and risk. They are described so you can recognise your own matter, not to suggest a guaranteed outcome.

Employed practitioner

A doctor or therapist employed by a hospital, group practice or institution receives an IRP5 and files on a personal income tax number. The matter turns on personal income sources, credits and any estimated assessment on the individual record - not on the employer's compliance.

Practice owner

A practitioner who owns or co-owns a practice carries entity-level obligations - company income tax, VAT where registered, and PAYE for staff. The practice's compliance profile, cashflow and records drive the matter, and director exposure on certain amounts is a live question.

Both at once

Many practitioners have a personal return and a practice entity at the same time. A single assessment maps both positions - personal and practice - so the scope reflects every part, rather than treating the individual and the entity as unrelated matters.

Arrears and cashflow pressure

VAT or PAYE arrears can accumulate quickly where practice cashflow is uneven. The matter turns on reconciling what is actually owed, the compliance status, and whether a payment plan or compromise warrants investigation - not on ignoring the demand.

What is reviewed & provided

From personal-or-practice to a written scope

The sequence establishes which tax number the issue sits on, then scopes each position before any representative action is taken.

Identify the position

Personal, practice, or both - and which tax number the notice or debt sits on.

Confirm the facts

Read the actual assessment, returns and compliance profile before proposing any remedy.

Scope the options

Filing, debt relief, objection or compliance remediation - mapped to each position.

Quote in writing

A written scope and fee quotation. Work begins only after you approve it.

What to prepare

Which records are relevant

Gather what you can, on whichever tax number is involved. These are collected securely only after a written scope is agreed - you do not need all of them to begin, and you should never send passwords, OTPs or tax numbers with an initial enquiry.

The SARS notice or assessment that triggered the concern, on whichever tax number is involved.

Your IRP5 if employed, or the practice's management accounts and prior ITR14 if you own the entity.

VAT201 and EMP201 submission records, where the practice is VAT or PAYE registered.

Payroll records for staff the practice employs.

Prior ITR12/IRP6 personal filings and any practice returns, or confirmation of which are outstanding.

The SARS statement of account, if a debt, refund or offset is involved.

Can you work with the practice accountant?

Yes. Where a practice already has an accountant or bookkeeper, the work is coordinated alongside them rather than duplicating what they already hold. The assessment establishes what records exist and who maintains them, so the scope fits around the existing relationship - and the practice accountant can remain the primary record-keeper for routine compliance.

Where this leads

Personal tax return services Business tax debt relief Provisional tax SARS payment plan

Questions about medical tax help

Is my issue personal or practice-related?

It depends on which tax number the notice, debt or assessment sits on. A matter on your personal income tax number is personal - an ITR12 estimate or a personal refund hold. A matter on the practice entity's number is practice-related - company income tax, VAT or PAYE for staff. Many practitioners have both, and the assessment maps each position on its own facts rather than assuming they are the same.

Can you work with the practice accountant?

Yes. Where the practice already has an accountant or bookkeeper, the work is coordinated alongside them. The assessment establishes what records exist and who maintains them, so the scope fits around the existing relationship without duplicating routine compliance work the accountant already handles.

Which records are relevant?

That follows the tax number involved. For a personal matter, your IRP5 and personal ITR12 or IRP6 filings. For a practice matter, the management accounts, VAT201 and EMP201 submissions, payroll records and practice ITR14 returns. If both positions are live, both sets are relevant - and the assessment identifies which records exist before any are collected securely.

Do you need patient records for an initial tax enquiry?

No. Start with the tax issue and the broad financial circumstances. Do not send patient names, clinical information, bank statements or tax identifiers through the public enquiry. Any later evidence request should be limited to the agreed work and use the agreed handoff method.

When medical-aid receipts arrive late

Billed work, payment still outstanding

A practice may have billed for work but still be waiting for payment. A receivables-ageing summary, remittance schedule and expected receipt dates help distinguish a timing gap from a larger shortfall. Where equipment finance is relevant, include the repayment schedule and related asset records in the financial review. A timing gap can inform a payment plan discussion; it does not by itself revise what is owed.

Medical practitioners' tax obligations, entity obligations and dispute pathways require verification against the Tax Administration Act and current SARS guidance before public release. This page describes common personal and practice scenarios in general terms; it makes no specialist medical-tax claim and is not a determination of what applies to your matter.

Start with whose tax number is involved

A confidential assessment establishes whether your matter is personal, practice-related, or both, and scopes each position on its own facts. No documents or passwords are required to begin.

Request a confidential assessment Business tax help