Application for reduced assessments
Where taxpayers are aggrieved by assessments issued by the South African Revenue Service (SARS), the Tax Administration Act[1] makes provision for a dispute resolution process, whereby a taxpayer can request reasons for an assessment, object to an assessment, and if necessary, further appeal procedures are available. Dispute resolution is process-orientated, and strict rules prescribe the […]
SARS scams
Education and awareness around identity theft, phishing and other frauds have become part of life globally. If nothing else, scamsters are innovative and keep trying new avenues of defrauding businesses and individuals. In South Africa, this is no exception, and there has been a rise in the number of scams where persons pretend to be […]
Taxpayers’ right to have disputes resolved
In a recent Tax Court decision[1], the Tax Court confirmed that taxpayers have a right to have their disputes resolved in a court of law as enunciated in section 34 of the Constitution. However, they cannot rely on this right when they are using delaying tactics to prevent the matter from being heard. In this […]
A message from SARS
EMPLOYMENT TAX INCENTIVE (ETI): END DATE POSTPONED Eligible employers will be able to continue claiming the Employment Tax Incentive (ETI) in respect of qualifying employees until 28 February 2029. The ETI came into effect on 1 January 2014 and was initially intended to be available for a limited period only. The period until when the […]