SARS is in the process of issuing letters to taxpayers whose
applications for Small business amnesty has been denied.
Local branch offices are however not be able to assist with
queries related to the denial letters, taxpayers are therefore requested to
make contact via the following channels:
Postal address: Private Bag X15,
Contact Centre Tel: 0800 00 SARS
The expected turnaround times is 48 hours.
Should the taxpayer be
unsatisfied with the outcome an official objection; i.e. in particular when
they do not agree with the reason for the denial as indicated in the SBA denial
letter. Taxpayers would need to complete an ADR 1 form within 30 days as from the
date of the amnesty denial letter. The form is available on the SARS website or
the taxpayers nearest SARS branch. The objection must be addressed to the Small
Business Tax Objections Administrator at the above-mentioned address.
It should be emphasized that the new electronic Notice of
Objection (NOO) must not be used for an amnesty related objection.
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.
MINIMUM REQUIREMENTS TO REGISTER
The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.