Due to COVID 19 SARS has provided tax relief on PAYE. EMP 201’s were submitted for two taxpayers taking into account the above tax relief and thus 35% of PAYE was not paid as part of the deferment. Taxpayer 1: SARS allocated this deferment as ""COVID-19 TAX RELIEF"". Taxpayer 2: SARS allocated the total payment made, to PAYE, with no allocation to UIF. As a result, penalties and interest have been charged. A dispute was submitted for taxpayer 2 on the 29th of June (for the periods April 2020 and May 2020). There has been no feedback on the dispute thus far. Taxpayer 2 needs a TCS and cannot obtain one due to SARS stating that there is PAYE/UIF outstanding. What is the process to escalate the dispute?
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
It is recommended that you request a TCS on e-Filing and then challenge the outcome thereof based on the un-finalised dispute in respect of the incorrect allocation.