SARS issued new dispute resolution rules
for public comment. The notice in terms of section 103 of the Tax
Administration Act, 2011 was added to the SARS website and can be found here.
The draft notice proposes the declaration
of the new rules in terms of section 103 of the Tax
Administration Act, 2011. These new rules will impact upon prescribing the
procedures to be followed in lodging an objection
and appeal against an
assessment or a decision subject to objection and appeal referred to in section
104(2), procedures for alternative dispute resolution, the conduct and hearing
of appeals before a Tax Board or Tax Court and transitional rules.
will be making a submission to SARS. Kindly provide your comments by email to firstname.lastname@example.org by
no later than 20 March 2013.
Simplicity of the dispute resolution documentation would be a great help. Currently you can dispute income tax issues through e-filing which is still the most efficient system but many times you are referred to the ADR 1 for any other disputes only to hear back from SARS that you had to do a notice of objection that isn't even available for disputing admin penalties and interest... In short. One form for all disputes possible. no more RFR or any other and if it could be possible to do all of these on efiling so much better!
On a sideline. a more simplistic way of dealing with allocations would also be a great help. It is also a very lengthy process if done at a branch and on efiling it is just to hard to understand and many times unreliable. If this is rectified many of the disputes submitted to SARS could be averted.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.