Questions On SARS Operational Webinar – 31 October 2013
18 November 2013
Posted by: Author: SAIT Technical
Author: SAIT Technical
1. The Rules gives a taxpayer 30 days from the date
of assessment to lodge an objection or if reasons were requested by the
taxpayer, within 30 days after the date of:
notice by SARS that adequate reasons have been provided, or
- the date
that reasons were furnished by SARS, as the case may be.
What is the meaning
of days according to the rules? Do the rules refer to calendar days or working
Since the rules have not yet been promulgated in terms of section 103 of the Tax Administration Act, SARS still relies on the definition in terms of section 83(23) of the Income Tax Act. Section 83(23) reads as follows:
"... means any day other than a Saturday, Sunday or public holiday: Provided that the days between 16 December of a year and 15 January of the following year, both inclusive, shall not be taken into account in determining days or the period allowed for complying with any provision in this Part or the rules."
2. How do you ask
reasons for an assessment?
There is no prescribed form that must be used for requesting
reasons. The written notice must, however, specify the address at which the
taxpayer will accept notice and delivery of such reasons and all documents in
terms of the proceedings contemplated in Rule 26. The request can be sent via
email to the relevant pcc email address or can be dropped off at a SARS branch.
Remember that your PR number should also appear on this document if you are
making the submission on behalf of your client.
3. Does a taxpayer
sign an electronically lodged objection?
Although it is one of the requirements for
an objection to be valid, it is not necessary to sign an electronically lodged
objection. This is because eFiling submissions are
embedded with an electronic signature and is legally equivalent to a signed
physical objection. Manually submitted objections would however require
4. SARS rejected an
application for a tax clearance certificate during 2013. The taxpayer however
obtained a tax clearance certificate for 2012, despite the fact that nil
returns were submitted for 2005 and 2006. What are my remedies?
When the application is declined, the taxpayer will receive
a notification of all outstanding matters in writing via post, fax or email.
The taxpayer will have the following recourse in the above instance:
1. Enter into a suspension of payment and then apply for the
tax clearance certificate.
2. Obtain affidavits that the payments were made.
3. Lodge a complaint with the Tax Ombud.
5. Tax clearance
certificate was denied due to the taxpayer making use of SA rather than South
Africa in a company’s name. What is the remedy?
The taxpayer should resubmit his application for the tax
clearance certificate with the correct details.
6. Easyfile doesn’t
load on my computer. What now?
If the tax practitioner is making use of a laptop, then he/she
can take the laptop in Pretoria to Ashley Gardens on Mondays and Thursdays for
assistance. If you do not have a laptop, you would have to make an appointment.
In order to make an appointment you would have to contact the following
Western Cape firstname.lastname@example.org
Free State and Northern Cape email@example.com
Central Gauteng firstname.lastname@example.org
7. How to apply for a
suspension of payment?
A request for a deferral of payments where the amount of tax
is lower than R50 000 can be deferred to six payments at any SARS branch.
A taxpayer MUST physically come in to a SARS branch if the tax debt is below
R50 000. Rissik Street (Johannesburg CPD), Pretoria CBD, Ashley gardens
(Pretoria East) and Alberton can be used for deferred payment arrangements. All
taxpayers are advised to visit the office in which they are registered. All
taxpayers registered in the East, should visit the SARS Alberton branch.
If the amount of tax is higher than R50 000, then it is
escalated to the Debt Management division which applies certain rules to allow
or disallow the request. The Debt Management division will then provide notice
of their decision. The specific email address to which such an application must
be sent will be provided as soon as SARS has reverted back to the Institute.SARS recently published the following on their website:
What if I can’t pay the full amount now?
- In order to avoid penalties and interest it is
best to file returns and make payments on time.
- If you are not currently able to pay your tax debt, please contact SARS without
- In certain circumstances we can reach an agreement with you to defer your tax
debt for later payment or for payment by instalments.
You will need to discuss your financial position openly with SARS.
If you require payment arrangements please contact us and we will assist you
and provide you with all relevant documentation.
For more information on how to contact us please click
Please note the following:
- SARS has the option to
decline the request.
- Interest will accrue on
any unpaid debt.
- If you don’t adhere to
the conditions of the payment arrangement the payment agreement will be
terminated and normal collection proceedings will resume.
8. Must an
application for a deferral of a tax debt be made to the debt management
division or by physically going into the SARS branch if the tax debt is less
than R50 000, but the payment period requested by the taxpayer extends
over 6 months?
The taxpayer must visit a SARS branch in order to make his
9. Efiling is timing
out after five minutes irrespective of the fact that the tax practitioner is
active for the whole 5 minutes. What can we do to prevent this?
Currently there is no remedy. There are only preventative
measures available to prevent information on the return from being lost - it is
advised that the tax practitioner saves every section of the return as soon as
it is completed. SARS has also suggested that shortcuts should be avoided and
eFiling should be removed as a favourite to minimise the downtime. SARS will
publish FAQ in due course which may assist taxpayers and tax practitioners to
resolve their eFiling problems. The five minute timeout is in line with
10. Why is SARS
notifying clients that their banking information needs to be updated for the
2013 filing season?
This is a measure taken by SARS in order to prevent fraud. Individual
taxpayers have to verify their banking details by completing and submitting a
CRA01 together with other information, before SARS would release a refund. There
are however exceptional circumstances under which SARS will allow verification
of banking details to be done by a person who is not the account holder and who
has power of attorney. To view these exceptions, please view the Changing Your
Banking Details guide at the following link here:
11. Why can’t we get a blank NOO or ADR?
A blank ADR can be obtained from a SARS branch. For a NOO,
you would have to go into a SARS branch where a SARS official will capture the
information which the taxpayer or tax practitioner then needs to approve.
12. PCC mailbox
The email addresses for the various regions are as
Northern South Africa: Taxpayers residing in Gauteng north
(including Centurion and Pretoria), North West, Mpumalanga and Limpopo, please
Central South Africa: Taxpayers residing in Gauteng south
(including Midrand, the Greater Johannesburg area, Kempton Park, Boksburg,
Vereeniging and Springs), the Free State and Northern Cape, please use: email@example.com;
Eastern South Africa: Taxpayers residing in KZN and the northern
parts of the Eastern Cape (up to and including East London) please use: firstname.lastname@example.org;
Southern South Africa: Taxpayers residing in the Eastern Cape south
of East London and the Western Cape please use: email@example.com.