Independent tax advisory services (paye on fringe benefits) – 12-Month contract

Bidders must list clients for whom they currently provide, or have previously provided, the services required under this procurement, giving project description, services rendered, contract start and end dates, client name, client contact person and contactable details.

Returnable annexure — Bidders Client Reference (Attachment B)

• Complete the client reference table for services the bidder is currently rendering or has previously rendered.
• Provide up to five references. Each entry must record: project description, services rendered, contract start date, contract end date, client name (the entity that received the services, not a sub-contractor), client contact person, and the client's email address and/or telephone number.
• Additional supporting documents may be attached to substantiate the entries.
• The form must be signed and dated by the bidder, with the bidder's name recorded.

Reference verification

• The RAF reserves the right to contact the listed clients to authenticate the information supplied.
• Any falsified or misrepresented information in the client references results in disqualification from the procurement process.

Bidders must demonstrate that they currently render, or have previously rendered, the services required under this procurement, by supplying verifiable client references for that work.

Client reference form

• Attachment B (Bidders Client Reference) must be completed, signed and dated by the bidder.
• Falsified or misrepresented reference information disqualifies the bid.

The bidder must complete and sign SBD 4 (Bidder's Disclosure), declaring whether any director, shareholder, or person with a controlling interest is employed by an organ of state, has a relationship with someone employed by the procuring institution, or has an interest in any related enterprise. Failure to disclose all CSD-registered active companies linked to directors will result in disqualification. Bidders listed on the Register for Tender Defaulters or the List of Restricted Suppliers are automatically disqualified.

The purpose of the form is to require bidders to declare any interests, relationships, or employment that could constitute a conflict of interest in terms of the Constitution and applicable legislation.

The quotation is for an experienced tax expert to provide independent tax advisory services to the Road Accident Fund relating to PAYE on fringe benefits, on an as-and-when-required basis for twelve months.

Closing date: 11 November 2026 at 11:00 (as per the tender record).

Returnable documents: all forms must be completed, signed and submitted with the quotation.

• SBD 6.1 (Preference Points Claim Form in terms of the Preferential Procurement Regulations 2022): claims specific goal points and certifies the accuracy of the claims. Include the company name, registration number and entity type.
• Proof or documentation supporting any specific goal points claimed must be submitted; otherwise no points are awarded for those goals.
• The department may require substantiation of any preference claim at any time, before or after adjudication.
• Fraudulent claims may lead to disqualification, recovery of costs, contract cancellation, restriction from doing business with organs of state for up to 10 years, and criminal prosecution.

Evaluation follows the 80/20 preference point system.

• Price: 80 points.
• Specific goals: 20 points, allocated as 10 for historically disadvantaged individuals, 8 for women, and 2 for persons with disability.
• Total: 100 points.
• Bidders must claim specific goal points on the SBD 6.1 form and submit supporting documentation.

The department requires independent tax advisory services relating to Pay As You Earn (PAYE) on fringe benefits, provided as and when required, for a period of twelve (12) months.

The applicable preference point system is the 80/20 system for requirements with a Rand value up to R50 000 000 (all applicable taxes included).

No specific compliance requirements are stated in the source document.

The Road Accident Fund (RAF), a schedule 3A public entity, requires the services of an experienced tax expert to provide independent tax advisory services on PAYE on fringe benefits, as and when needed, for a period of twelve months. The RAF's head office is in Centurion, with customer experience centres across provinces.

Closing date: 11 November 2026 at 11:00

Compulsory briefing session: 06 November 2026 at 11:00, held on Microsoft Teams (link: https://teams.microsoft.com/meet/3840711612518396?p=tb4XPJ8xNBF9sLxB9A)

RFQ issued date: 02 November 2026

Validity period: 30 days from closing date (excluding non-working days)

Services required as soon as a purchase order is issued.

RFQ enquiries:

• Contact: Jonathan Matjila
• Email: [email protected]
• Telephone: 012 621 1962

Submission email: [email protected]

Fraud line (for reporting gifts/hospitality requests): 0800 005919

Delivery/service address:

RAF, 420 Witch-Hazel Avenue, Eco-glades 2, Centurion

Submission method: email only. Quotations must be emailed to [email protected]. Use reference number PR10118654 in the subject line. Late quotations will not be considered. Failure to follow submission instructions will result in the quote not being considered.

Returnable documents (all must be completed and signed):

• SBD 4 (Bidders Disclosure): disclose any state employment or connection to RAF officials; false disclosure disqualifies.
• SBD 6.1 (Preference Points Claim): claim B-BBEE preference points under the PPPFA 80/20 system.
• Attachment A: Security Measures.
• Proof of tax practitioner registration.
• Proof of membership with a SARS-recognised professional body.
• CV of the Tax Expert (Key Personnel).
• Tax opinion experience and references from corporate clients.
• Proposed methodology and work plan.
• Copies of qualifications and certificates.
• Valid SARS confirmation letter as a tax practitioner.
• Completed cost breakdown table (Annex E).

Disqualification risks:

• Incomplete, unsigned, or missing returnable documents.
• Late submission.
• Collusive behaviour or submitting more than one proposal via companies with common directors/shareholders; all related companies will be disqualified.

Three-phase evaluation:

Phase 1: Mandatory Requirements — must comply, otherwise disqualified.

• Tax Expert must hold a minimum NQF level 7 degree in Taxation, Accounting, Finance, or Law (certificates submitted before closing).
• Tax Expert must be a member in good standing of a SARS-recognised professional body (CIMA, CGISA, IAC, SAICA, SAIPA, SAIT, ACCA, CIBA, or LPC); valid membership proof submitted before closing.
• Tax Expert must be a registered tax practitioner with SARS under Section 240 of the Tax Administration Act; SARS confirmation letter submitted before closing.

Phase 2: Technical Requirements — minimum threshold of 60 out of 100 points to proceed. Two criteria, each 50 points:

• Track Record: minimum of three (3) references on Attachment B showing experience in tax opinions and endorsing calculations for corporate clients on PAYE and fringe benefit tax matters.
• Resource Experience: the allocated expert must have a minimum of 10 years' experience in preparing tax opinions and endorsing calculations for corporate clients on PAYE and fringe benefit tax matters; to be completed on Attachment C (CV template).

Phase 3: Price and Specific Goals — 80/20 preference point system:

• Price: 80 points.
• Specific Goals: 20 points (verified through CSD).

Scope: appoint a suitably qualified and experienced tax expert to provide independent tax advisory services to the RAF on Pay As You Earn (PAYE) on fringe benefits, as and when required, for a period of twelve (12) months.

Responsibilities of the tax expert:

• Review and endorse RAF management's calculations of PAYE on fringe benefits in line with South African tax legislation and regulations; inspect all relevant RAF documents and supporting information.
• Identify potential tax risks, compliance requirements and employer obligations related to PAYE liability.
• Advise on the most effective method to engage with SARS to mitigate compliance risks on PAYE liability.
• Present findings and respond to management queries.

Deliverables:

• A detailed written report covering:
• The accuracy and appropriateness of the tax treatment used in calculating tax liability for certain employee-related expenses, including references to legislation, SARS guidance, case law, and assumptions.
• The best route to address fringe benefits with SARS to minimise or get penalties waived (e.g., whether a Voluntary Disclosure Program (VDP) application is necessary, or whether a Tax Directive is worth obtaining).
• Present findings and respond to management queries.

Pricing format: hourly rate for the Tax Expert resource, to be provided in the cost breakdown table (Annex E). Prices must be VAT inclusive (if VAT registered) and quoted in South African Rand (ZAR). If a VAT vendor fails to include VAT, the quoted price is deemed all-inclusive; no VAT will be added after award. Non-VAT-registered service providers that charge VAT will be automatically disqualified. Only prices completed in the table will be accepted for evaluation; failure to provide pricing leads to disqualification. No price changes accepted after the award letter or purchase order is issued.

There is no mention of bid security, guarantees, or bonds.

Contract period: twelve (12) months.

CSD registration: mandatory — RAF will only conduct business with CSD-registered suppliers (CSD unique supplier registration number required).

Tax compliance: tax matters must be declared in order with SARS.

B-BBEE: preference points claimed under the 80/20 system; specific goals verified through CSD. Bidders with disabilities must provide a valid medical certificate issued by a registered medical practitioner as proof of disability (RAF reserves the right to verify this information).

Professional registrations: the tax expert must be a registered tax practitioner with SARS (Section 240 of the Tax Administration Act) and a member in good standing of a SARS-recognised professional body.

No CIDB grading required.

Prohibition of gifts and hospitality: bidders must not offer any gift, hospitality, or other benefit to RAF officials; branded marketing material is considered a gift. Solicited bribery must be reported to the toll-free fraud line; failure to report makes the bidder an accomplice and leads to restriction from doing business with all Organs of State.

Collusive behaviour is prohibited; a bidder may not submit proposals via more than one entity with common directors/shareholders.

The service provider will be entrusted with the Road Accident Fund's (RAF) confidential, private, personal or sensitive information ('files, data and/or documents') during the contract. The provider must have policies in place to comply with RAF requirements and the Protection of Personal Information Act (POPIA).

The RAF may conduct security screening or vetting of company directors and resources provided. Third-party service providers handling personal information must be screened or vetted for data protection policies and must sign a data protection agreement. The RAF may audit and monitor the service provider's compliance with data protection and cybersecurity standards.

The service provider must implement technical and organisational security measures to safeguard RAF's confidential, private, personal or sensitive information. Requirements include:

• Secure document handling and transportation: files must be kept in lockable containers or packaging during transport.
• Secure storage: documents and records must be stored in lockable cabinets, in a facility with a secure perimeter, controlled access points, surveillance cameras, secure doors, locks, and alarms.
• Access control: access to documents and records must be restricted to authorised personnel on a need-to-know basis, with strong authentication and regular review of access permissions.
• Fire suppression: premises must have a fire suppression system or fire extinguishers with carbon dioxide.
• Network security: digital document storage systems must have firewalls, intrusion detection, and encryption.
• Cybersecurity: robust measures to protect against malware, phishing, and unauthorised access; encryption for data in transit and at rest; regular patching of systems and software.
• Incident reporting: a documented incident response plan and prompt reporting of any security incidents or data breaches to the RAF.
• Subcontractors: must adhere to the same data protection and cybersecurity standards; the service provider is responsible for their compliance.
• Record keeping: maintain accurate records of document storage, retrieval activities (date, time, requester identity, reason), and retention schedules.
• Data protection: comply with the Protection of Personal Information Act (POPIA) and applicable data protection laws; inform the RAF immediately of any data breaches.

The service provider must have policies in place to comply with the Protection of Personal Information Act (POPIA) and RAF requirements. The RAF reserves the right to conduct security screening or vetting of company directors and resources provided. Third-party service providers that handle personal information must be screened or vetted for data protection policies and must sign a data protection agreement.

Physical security requirements include controlled access points, surveillance cameras, and 24/7 security monitoring for document storage facilities. Premises must have secure perimeter, doors, locks, and alarms. A fire suppression system or carbon dioxide fire extinguishers must be in place to prevent damage to documents. Access to documents and records must be controlled and monitored, with policies and procedures to ensure access is limited to authorised personnel.

The service provider must comply with all data protection and cybersecurity requirements. In case of any real, attempted, or suspected breach of physical security, the provider must inform the RAF and provide CCTV footage, police report, and linked alarm system records. The RAF may audit and monitor compliance, and the provider must cooperate with audits. The provider is responsible for the actions and compliance of any subcontractors.