Manual of Kattz Mos Accountants & Tax Practitioners, a private body, prepared under section 51 of the Promotion of Access to Information Act 2 of 2000 (PAIA) and the Protection of Personal Information Act 4 of 2013 (POPIA).
1. Contact details
- Name of private body
- Kattz Mos Accountants & Tax Practitioners
- Registered name and number
- KattzMos (Pty) Ltd, 2018/445607/07
- Head of the private body
- KL Mosia (director)
- Information Officer
- KL Mosia
- Physical and postal address
- Shop 6 Semar Building, 404 Pretorius Street, Arcadia, Pretoria, Gauteng 0007
- Telephone
- 012 004 1804
- Website
- www.kattzmos.co.za
2. Guide on how to use PAIA
The Information Regulator has published a Guide on how to use PAIA (section 10). It is available in all official languages from the Information Regulator: Information Regulator (South Africa), Woodmead North Office Park, 54 Maxwell Drive, Woodmead, Johannesburg, 2191. General enquiries: enquiries@inforegulator.org.za, 010 023 5200. POPIA complaints: POPIAComplaints@inforegulator.org.za. PAIA complaints: PAIAComplaints@inforegulator.org.za. Website: inforegulator.org.za. A copy may also be inspected at our office during business hours.
3. Records available without a request
- Information published on this website, including our Privacy Policy, Terms & Conditions and this manual.
- Brochures and service information.
4. Records kept under other laws
Including the Income Tax Act 58 of 1962, Tax Administration Act 28 of 2011, Value-Added Tax Act 89 of 1991, Companies Act 71 of 2008, Basic Conditions of Employment Act 75 of 1997, Labour Relations Act 66 of 1995, Unemployment Insurance Act 63 of 2001, Skills Development Levies Act 9 of 1999, Compensation for Occupational Injuries and Diseases Act 130 of 1993, Employment Equity Act 55 of 1998, Estate Duty Act 45 of 1955 and Administration of Estates Act 66 of 1965.
5. Subjects and categories of records
| Subject | Categories of records |
|---|---|
| Company / business | Founding documents, statutory registers, minutes, licences, professional memberships |
| Financial | Financial statements, accounting records, tax returns and correspondence, banking records |
| Clients | Engagement letters, client information and documents, working papers, returns and submissions, correspondence |
| Employees | Employment contracts, payroll and tax records, leave and disciplinary records |
| Suppliers and service providers | Agreements, invoices, correspondence |
| Information technology | Website content, system and security records |
6. Processing of personal information (POPIA)
- Purpose: delivering accounting, tax, estate and advisory services; meeting legal obligations; employment; managing suppliers; responding to enquiries.
- Data subjects and categories: clients (identity, contact, tax, financial, family and asset information); employees (identity, contact, banking, tax, employment records); suppliers (contact and banking details); website visitors (contact details and technical data).
- Recipients: SARS, CIPC, the Master of the High Court and other authorities; service providers; professional bodies and auditors where required.
- Cross-border transfers: some cloud and software providers may store information outside South Africa, subject to POPIA section 72.
- Security measures: access controls, passwords, encryption in transit, confidentiality agreements, reputable providers and regular review.
7. How to request access
Requests must be made on Form 2 (Request for access to record), available from the Information Regulator’s website, and sent to our Information Officer at leseli@kattzmos.co.za or our physical address. Give enough detail to identify the record, state the form of access you want, and, if you request on behalf of someone else, provide proof of your authority. You must identify the right you seek to exercise or protect and explain why the record is required.
8. Fees
A request fee and an access fee may be payable, in the amounts prescribed by the regulations under PAIA. We will tell you of any fee before processing your request. A requester asking for their own personal information does not pay the request fee.
9. Decisions and refusal
We will decide within 30 days of receiving a complete request (extendable by a further 30 days in terms of PAIA). Access may be refused on the grounds in Chapter 4 of Part 3 of PAIA, including protecting the privacy of others, commercial information of third parties, confidential information, and legally privileged records. If your request is refused, you may lodge a complaint with the Information Regulator or apply to court.
10. Availability of this manual
This manual is available on our website and at our office, and is updated regularly.