The rules governing the tax dispute resolution process are supposedly straightforward, but negligence and misapplication of the rules by the South African Revenue Service and ignorance on the part of taxpayers serve to frustrate the process. In a recent case it took a taxpayer three years to have his matter resolved.
How this particular ‘litany of errors’ unfolded In the case published by the ombud the taxpayer started the “litany of errors” by submitting an objection to an assessment and requested reasons for the assessment from Sars. Sars invalidated the objection because the taxpayer should have followed a different procedure to request reasons. Nonetheless, Sars provided reasons for the assessment, and the taxpayer again submitted an objection.
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