How do I address this issue with the assessment received from SARS on my personal income tax for the period 2010?
Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
It may not be necessary to make an appointment with SARS, but we may not fully understand the facts here.
Because there was an assessment issued in respect of the 2010 year of assessment, and it matters not whether SARS was wrong to do so, the next step would be to object to this assessment. You probably obtained the IRP5 from SARS following a request for reasons.
This of course accepts that, and you confirm this, you didn’t actually receive income during that year and that the IRP5 was incorrectly issued, or incorrectly included by SARS in your return. Another alternative to the dispute process would then be to request SARS to withdraw the assessment – under section 98 of the Tax Administration Act, or to issue a reduced assessment, under section 93(1).