Assessment & Decision Revision
Many taxpayers are well-acquainted with the fact that an Objection may be submitted to SARS, where a taxpayer disagrees with an assessment or decision made by SARS. There are, however, many instances where it would better serve a taxpayer to approach SARS, without an Objection being submitted and by way of a formal legal request or notice.
Objections and Appeals
Despite common misconception, not only are assessments open to dispute through the Dispute Resolution Rules, but also certain decisions made by SARS under various tax Acts. Knowing which decisions are open to dispute requires legislative interpretation and application.
Rulings & Opinions
Tax laws are known to be ever-changing, with many complexities and uncertainties. Our team of tax attorneys pride ourselves in providing thorough, tax legal opinions. Where there are loopholes or uncertainties open to multiple interpretations, we call upon SARS to provide a ruling to ensure certainty for a taxpayer.
Tax Court Applications
Our tax attorney team is well-versed in approaching the Tax Court on application to ensure the expeditious resolution of matters that would otherwise linger on for months or years. The Tax Court is known to call upon SARS to consider an Objection as valid – despite SARS incorrectly declaring the Objection as invalid.
Refund Release
While there are specific instances when SARS may rightfully withhold the release of a refund, there are many instances which SARS relies upon and which do not legally permit it to withhold the payment of a refund. With the right pressure exerted at the right time, refunds are paid without the usual delay experienced without our intervention.
SARS Audits and Verifications
The Tax Administration Act places a number of obligations on SARS (together with a number of rights for a taxpayer) throughout the audit and verification process. Proper interaction with SARS during this process ensures that a taxpayer is not faced with a substantial tax bill, which in many instances may be prevented or limited at audit stage.
Alternative Dispute Resolutions Representation
The Alternative Dispute Resolution proceedings are the perfect opportunity for a taxpayer to resolve their dispute with SARS, without allowing a dispute to unnecessarily proceed to the Tax Board or Tax Court. Ensuring that all aspects of the dispute are properly canvassed, is an important aspect of finalising a dispute.
Unit 72,
Studio Office Park
5 Concourse Crescent
Lonehill,
2191
Gauteng,
South Africa
Tel: 011 467 0810
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