Rights and Remedies available to TaxPayers

We have found that taxpayers are often not aware of all their available rights and remedies. This is one instance in which ignorance may prove not to be bliss!

Did you know?

Request for reasons

You have the right to request reasons for any decision made by SARS. By law SARS is required to provide the taxpayer with reasons for decisions made.

Request for suspension of payment

You can request SARS to suspend payment of amounts due, subject to the outcome of a tax dispute. This request can only be made if you are fully tax compliant.

Interest on late VAT refunds by SARS

If you received your VAT refund more than 21 business days after you submitted your VAT 201, you can request interest from SARS. SARS will not pay the interest automatically and a fully compliant taxpayer can ask for said interest to be paid. The current interest rate on late VAT Refunds is 10% (as from 07/03/2018). The 21 business days period, however, will be interrupted if SARS requests additional supporting documentation from the taxpayer.

The SARS Complaints Management Office

You can approach the SARS Complaints Management Office if you are unsatisfied with:

– The quality and speed of SARS’ services;

– Unresolved service issues;

– Missing/lost documentation.

Right to object

You have the option to object if you are not satisfied with certain decisions made by SARS. It is very important to request reasons from SARS before lodging an objection, as the objection must specifically address the reasons cited by SARS for their decision.

Request for remission of penalties and interest

In certain instances you can request penalties and/or interest to be remitted by SARS.

Being aware of rights and remedies is a good start, but without any action by the taxpayer they remain ineffective.

Need help in taking action to resolve a tax dispute?