South Africa: Changes to dispute resolution process

South Africa: Changes to dispute resolution process

The South African Revenue Service (SARS) issued a statement announcing changes to the dispute resolution procedures on the SARS eFiling platform.

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The changes concern:

  • Request for reasons for an assessment—In terms of prevailing dispute rules and regulations, taxpayers may request SARS to provide them with reasons for the outcome of an assessment.
  • Request for late submission of a dispute—Objections are to be filed within 30 days after the assessment has been raised, and an appeal to the assessments is due 30 days after the disallowance of the objection. However, a senior SARS official may extend this period if reasonable grounds exist for the delay.
  • Electronic suspension of payments applications—A provision allows taxpayers to request the suspension of payment of tax pending the finalisation of a dispute with SARS. The suspension of payment application will be uploaded on the taxpayer’s eFiling profile, a formal record will exist, and the suspensions will be less likely to be overlooked by SARS.
  • Request for correction has been made available on eFiling—Taxpayers can make online corrections to their most recent tax returns.

 

Read a May 2017 blog item posted by the KPMG member firm in South Africa

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