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[FAQ] What remedies are available to a taxpayer as a result of SARS not complying with its obligations in terms of the Dispute Resolution process?
- 24 July 2020
- Tax Administration Part 2B: Resolving Problems with SARS using the Tax Ombud
- The Tax Faculty
Background
A taxpayer has lodged and objection with SARS. The objection was accepted, but SARS did not comply with the given time frames.
What remedies are available to the taxpayer as a result of SARS not complying with its obligations?
Answer
The dispute resolution is governed by set procedures and timeframes referred to as the Dispute Resolution Rules. These Rules provide remedies for any party to the dispute process should the other party not comply with its obligations. Because this procedure is akin to court procedure, it is advisable to obtain assistance from someone with legal knowledge to assist. You could also lodge a complaint with the Tax Ombud. SARS’ non- adherence to the dispute resolution timeframes is an identified systemic issue and does not require that you first exhaust the SARS complaint resolution mechanisms. It is important to note though, that a complaint lodged with the Office of the Tax Ombud (OTO) does not replace the dispute procedure nor does it suspend any periods prescribed in the Rules.
Webinar Commentary
Further webinar commentary on Tax Administration Part 2B: Resolving Problems with SARS using the Tax Ombud can be accessed here.