Before approaching the courts for relief when SARS issues an assessment or takes a “decision”, a taxpayer must first pursue internal remedies within the Tax Administration Act. These internal remedies are established by Chapter 9 of the Tax Administration Act 28 of 2011. This chapter establishes the format and time periods required in order to dispute an assessment or “decision” taken by SARS. It further establishes which decisions can be disputed and details how to go about moving the dispute forward.
When SARS audits a taxpayer, it is often an intimidating process. We can assist in the pre-audit and audit stage by guiding the taxpayer every step of the way. TRM would ensure that the taxpayer`s rights are protected throughout the entire process and if required, make representations against the eventual audit findings. If SARS does issue an additional assessment because of the audit findings, we can dispute and object to these findings. This is a pre-dispute process that often expedites and eliminates the potential tax liability and associated legal costs.
Before approaching the courts for relief when SARS issues an assessment or takes a "decision", a taxpayer must first pursue internal remedies within the Tax Administration Act. These internal remedies are established by Chapter 9 of the Tax Administration Act 28 of 2011. This chapter establishes the format and time periods required in order to dispute an assessment or "decision" taken by SARS. It further establishes which decisions can be disputed and details how to go about moving the dispute forward.
If the appeal filed is either not conceded by SARS or no settlement is reached at ADR proceedings, we can escalate the matter to either the Tax Board or the Tax Court. The rules and procedures of these forums require specialised knowledge and experience to navigate. Pieterse Sellner Erasmus TRM Tax Attorneys attend to all the necessary drafting, filing of notices, and pleadings. Once a date has been obtained, we represent the client in these proceedings.
Many businesses struggle with cash flow due to a number of various challenges, and this may lead to unintentional late payment of taxes, resulting in the imposition of penalties and interest. TRM can assist taxpayers in getting these penalties remitted via the tax debt relief mechanisms available to a taxpayer. Whilst these requests are generally substantive in nature, it is extremely important to address any procedural irregularity, which will often lead to a favourable outcome. So, let us assist with the penalty remittance request to prevent SARS from taking any collections steps and, more importantly, to try and get any penalties remitted.