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SARS: Updated Dispute Resolution Guide
- 01 June 2023
- Accounting
- South African Accounting Academy
This document is a general guide dealing with the resolution of tax disputes in South Africa. The guide was previously updated in March 2020, and is based on tax legislation as at the date of publication of this guide, i.e. 23 May 2023.
The importance of the ability of taxpayers to challenge the legality of actions and decisions within the tax system is internationally recognised. The right to appeal is seen as fundamental to the fairness of the tax system.
For the new rules (of 10 March 2023) to have any impact on the average turnaround time on objections or appeals, a stricter compliance with the new rules, and in particular the prescribed time periods, would be required by both SARS and taxpayers.
It provides a flowchart on Dispute resolution and guidance on, inter alia, the following:
- Tax Disputes
- Important Definitions
- Reduced Assessments and Withdrawal of Assessments
- Reasons for an Assessment
- Objection
- Appeal against Disallowance of Objection
- Alternative Dispute Resolution
- Settlements
- Appeals before the Tax Board
- Appeal to the Tax Court
- Extension of time periods, condonation and non-compliance
- Application on notice to Tax Court
It also contains Transitional Arrangements and 17 Annexures.
Click here to download the Guide:
https://www.sars.gov.za/wp-content/uploads/Ops/Guides/LAPD-TAdm-G05-Dispute-Resolution-Guide.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- The Tax Administration Act is yet another piece of legislation that your clients should consider, so that they are aware of their rights and responsibilities with specific references to taxpayers’ ability to challenge the legality of actions and decisions within the tax system.
- As an auditor, independent reviewer, accountant or tax practitioners you need to be aware of the latest rules that govern disputes with SARS.
- As a taxpayer, you should understand your ability to challenge the legality of actions and decisions within the tax system.
- As a taxpayer, you also need to be aware of the latest rules and related that govern disputes with SARS.
Relevance to Your clients:
- A taxpayer should be aware of the contents of the Tax Administration Act.
- Taxpayers also need to be aware of the latest rules and related that govern disputes with SARS.
To stay current with all the latest changes and updates subscribe to our Monthly Compliance and Legislative Update series for R 250.00 per month. This gives you access to a monthly 2-hour webinar and monthly newsletter:
https://accountingacademy.co.za/profession/monthly-legislation-update
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