The South African Revenue Services (SARS) conducted a diesel rebate audit and issued an audit outcome which the taxpayer is trying to appeal. SARS states that a DA51 should be completed in terms of section 77A-H of the Customs & Excise Act. The taxpayer c
Author: Alison van den Berg
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
“The DA51 (internal administrative appeal) must be submitted to the SARS office from which the demand emanated. The DA51 may be sent via e-mail but the original must be delivered within 10 days of the e-mail being sent. For all these and other further details regarding the internal appeal process– please refer to the relevant sections of the Customs and Excise Act and the Rules thereto. It is very important to now also submit an application for suspension of payment pending the outcome of the challenge, otherwise SARS might just set off the amount on the next VAT return.”