Print Page   |   Report Abuse
News & Press: Technical & tax law questions

PAYE at an ADR meeting

13 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
Share |

Author: SAIT Technical

The answer to this query is based on legislation as at 2014/03/13.

Q: Can you please give me information / pointers on how to go about in an ADR hearing. The client received a underestimation penalty on PAYE. The client was mostly in the field as an appointed a person to manage the business, the client not being aware of what was done on the PAYE side. After the audit all errors were immediately corrected and the person was released from the firm. Yet I think that the client will have to admit being in the wrong, what can I do to assist this client as this is one of the few that always intends to do things right. The client is able to give proof that he was not in the vicinity to check on what happened at the office as he was out in the field. 

A: As you know, an ADR meeting is an informal meeting between SARS and the taxpayer/representative. You have to state your case and have supporting documents available to give your argument substance. The Commissioner may exercise his discretion in this regard. You must also make mention that the errors were immediately corrected and that you have furthermore taken the necessary steps to ensure that your client is compliant in future, for example a quarterly review of the payroll.


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.


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.

Membership Management Software Powered by®  ::  Legal