Some good news for SA taxpayers New & Improved Dispute Resolution Rules
Dr Daniel N Erasmus (PhD USTCP Int'l Tax Attorney)
Dr Daniel N Erasmus (PhD USTCP Int'l Tax Attorney)
International Tax Litigation Attorney | Transfer Pricing Specialist | Tax Academic
Check out this latest article by Regan van Rooy, Mauritius.
When a taxpayer objects to an assessment issued by the South African Revenue Service (“SARS”) there are specific rules promulgated under the Tax Administration Act 28 of 2011 (“TAA”) that govern the entire dispute process, including deadlines for both sides. On 10 March 2023 a new set of rules was published by the Minister of Finance, which came into effect immediately.
Weirdly, the amendments happened somewhat under the radar with minimal public engagement or feedback. Nevertheless, and perhaps surprisingly, these changes all seem to be rather positive for the taxpayer – so get clued up in case you need to fight, we mean engage, with SARS!?Today we zip through the key changes.
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