Taxpayers have rights

Taxpayers have rights

• 22 April 2025
• VAT
• Christo Theron

Many taxpayers find themselves overwhelmed by the complexity of tax legislation and the sometimes assertive stance taken by SARS. This can lead to hesitation in exercising their rights—particularly the right to object to assessments or decisions that they believe are incorrect. But if taxpayers remain silent, SARS’s position becomes unchallenged—and essentially, the final word.

The Right to Challenge SARS

An assessment issued by SARS is not a final verdict; it is a legal step that expresses what SARS believes is owed. Like any other legal action, it can be challenged. Taxpayers have the right to dispute such assessments or decisions by lodging an objection. If the objection is disallowed, they may take the next step and appeal the decision.

No Objection? No Escape

Simply ignoring an assessment and refusing to pay is not an option. Once an assessment becomes final, SARS has broad powers to enforce payment—including appointing the taxpayer's bank as an agent to collect the outstanding amount directly. It's a serious matter that requires timely action.

Emotion vs Process

Frustration with SARS is understandable, but objections and appeals must be handled objectively. Fear of being "targeted" for challenging SARS is unfounded. South Africa’s Constitution guarantees taxpayers the right to fair administrative action—rights that even SARS must respect.

The Burden of Proof

Taxpayers must remember that the onus of proof lies with them. To succeed in a dispute, they need to back their position with proper documentation and coherent explanations. It’s essential to be transparent and well-prepared—any undisclosed issues may come back to cause problems later.

Keep Your House in Order

Before launching an objection, ensure full compliance with all tax obligations. A challenge should be rooted in solid grounds, not launched to distract from other compliance issues.

Conclusion

The objection and appeal process is a legitimate and constitutionally protected means for taxpayers to assert their rights. Use it confidently and wisely—but also responsibly. A well-prepared and compliant taxpayer stands the best chance of success when challenging SARS.

Learn more about taxpayers' constitutional right to object and appeal against SARS assessments or decisions in our upcoming webinar – register now to secure your spot.

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