Tax Ombud publishes a Draft Collection of Taxpayer Rights

09 February 2022
Tax
South African Accounting Academy

The Taxpayer Bill of Rights might still be a dream, but the draft Compendium of Taxpayer Rights, Entitlements and Obligations is now a reality.

The purpose of this document is to provide information to taxpayers about their rights, entitlements, and obligations in relation to their tax affairs and engagements with the South African Revenue Services (SARS) and the Office of the Tax Ombud.

This is not an enforceable “Bill of Rights” but merely a compilation of principles that are contained in various documents, including the Constitution, tax legislation and other government documents. This compendium includes a schedule of the specific sections of the Tax Administration Act, 28 of 2011 (TAA) and the Rules1 that confer these rights and entitlements on taxpayers, as well as a summary of what exactly these rights are.2 The relevant sections are specified in the footnotes for ease of reference. Please note this is not intended to be an all-inclusive list but rather a quick reference to the sections that are the most important based on the experiences of the OTO.

This document will be updated annually in line with any amendments to the TAA.

Click here to download the Document:

https://lnkd.in/gTvSVzk3

How does this affect you and your clients?

Relevance to Auditors, Independent Reviewers & Accountants:

The Income Tax Act & Tax Administration Act are important pieces of legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
As a taxpayer, you also need to be aware of your Taxpayer Rights, Entitlements and Obligations

Relevance to Your clients:

An entity (company or close corporation) and an individual should be aware of what their Taxpayer Rights, Entitlements and Obligations are.

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