Taxpayers' Rights, Entitlements, and Obligations
Presenters : Gert van Heerden , Theo Burrows
Overview
In this video, Theo Burrows and Gert van Heerden focused on taxpayers' rights, entitlements, and obligations, emphasizing the importance of quality and timely service from SARS. The presenters stressed that tax professionals needed a full comprehension of the correct procedures to follow when lodging complaints with the Office of the Tax Ombud for processes to run smoothly. These procedures were discussed, and through a VAT case study, Theo and Gert illustrated the impact of delays from SARS on businesses.
Topics Covered in Case Study
- Once the SARS timeframe was exceeded, the vendor's complaint led to OTO intervention.
- Theo and Gert will explore taxpayers' rights in terms of:
- Emphasised entitlement to quality service, courteous assistance, and finality in tax audits.
- Stressed rights to complain without fear of victimisation and access to information on tax laws and services.
- Impacts of Delays:
- Delays in verification processes can harm vendors' rights, leading to resource-intensive follow-ups and potential loss of trust in the tax system.
- Highlighted financial implications, especially for small businesses, due to delayed tax refunds.
Competencies developed in this video
- Understanding of the correct procedures to follow when and how to effectively lodge complaints with the OTO.
- Real-life examples of complaint outcomes direct from the Office’s Senior Manager.
- Access to a community of tax professionals experiencing the same frustrations and hold ups.
- The ability to accurately advise your clients and assist them as efficiently as possible.
Related Webinars
2020 Practical Q&A with Prof Jackie Arendse - Managing SARS penalties (session 3)
Monthly TaxCafé Discussion Forum: Resolving Current SARS Issues in Practice - June 2023
Drafting a Compelling Motivation for the Remission and Reduction of Tax Penalties