A taxpayer emailed PCC on the 12 October, 4 November, 7 December 2020 regarding unallocated payments. Interest and penalties needs to be waived as well. The taxpayer receives case numbers for every email. On the 9th of December SARS forwarded a message to
Author: The Payroll Authors Group of South Africa
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
Please note that the account maintenance is a totally different section than the collections. Although a request for allocation was done, it would have been directed to the account maintenance team where it would have been allocated a case number and allocated in the stream to the next account maintenance member according to case number, e.g. next in line. As the client do have proof that the requests were allocated (e.g. case numbers issued), the client do not need to attend to the collection departments request unless the allocation would be less than the debt on the account.