A taxpayer filed a 2019 ITR14 return but the Public Benefit Organisation had put the incorrect number on the S18A certificate. A notice of appeal was filed in August 2019, the appeal finally received a concession in August 2020 (well past the 90 working d
Author: Suzanne Smit
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
Not adhering to dispute resolution timeframes is a systemic issue identified by the Office of the Tax Ombud.
On this basis, the OTO should be able to assist via either of these channels:
• The toll-free call centre on 0800 662 837
• Alternatively 012 431 9105
• Per email: complaints@taxombud.gov.za
Also, the basis for penalties and interest imposed should be considered. Have a section 164 Suspension of Payment request been submitted at the time when the dispute arose?
This may serve as a basis for SARS not to impose the said penalties and interest. Did the appeal outcome deal with the said assessment imposing penalties and interest?
If SARS does not keep to dispute resolution timeframes going forward, consider a Rule 56-application – this gives either party the right, in the event of the failure of the other party to comply with a period or obligation prescribed by the rules or an order of the tax court, to apply to the tax court for judgment, without the court hearing the matter further.