Navigating SARS Administrative Fairness: Taxpayer Rights, Common Complaints, Emerging Trends and Practical Remedies
Duration: 1 hour
Price: R0.00
Navigating SARS Administrative Fairness: Taxpayer Rights, Common Complaints, Emerging Trends and Practical Remedies
Presenters : Boitumelo Mothiba , Yolisa Dyasi
Overview
This session examines the real-life administrative challenges faced by taxpayers and practitioners when engaging with SARS, viewed through the lens of taxpayer rights and administrative justice. Drawing on trends observed by the Office of the Tax Ombud (OTO), the presentation highlights how constitutional principles - particularly the right to lawful, reasonable and procedurally fair administrative action - apply in everyday tax administration.
Common areas of concern, including delayed refunds, unresolved objections and appeals, system-related impediments, and communication breakdowns, are explored as potential infringements of taxpayer rights rather than mere operational inefficiencies.
Video Content
- The constitutional framework underpinning taxpayer rights
- The right to lawful, reasonable and procedurally fair administrative action
- Understanding “unreasonable delay” in a SARS context
- Adequate reasons and procedural fairness requirements
- When administrative inefficiency becomes administrative unfairness
- Practical steps to assert taxpayer rights effectively
- Escalation mechanisms within SARS
- When and how to refer matters to the Office of the Tax Ombud
Competencies Developed
By attending this session, viewers can:
- Identify potential infringements of taxpayer rights in SARS engagements
- Assess when delays or conduct may constitute procedural unfairness
- Improve the quality and effectiveness of submissions to SARS
- Escalate matters appropriately and confidently
- Manage client expectations responsibly
- Reduce avoidable disputes through a rights-based approach
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