The next step where SARS has not responded to a Notice of Appeal
21 October 2014
Posted by: Author: SAIT Technical
Author: SAIT Technical
Q: How long does
SARS have to schedule a Notice of Appeal (NOA) meeting? I have a NOA that was
submitted 93 working days ago. What is
my next step?
A: In general an
appeal may be referred to:
- Alternative Dispute Resolution ("ADR”) at either
the SARS Branch Office or SARS Head Office level;
- The tax board (administered at SARS Branch
Office level); and/or
- The tax court (administered at SARS Head Office
It is not clear if the alternative dispute resolution
procedures were pursued or the matter was to be heard by a tax board.
Where the taxpayer requests ADR in his or her notice of
appeal, SARS must inform the taxpayer by notice within 30 days of receipt of
the notice of appeal whether or not the matter is appropriate for ADR and may
be resolved by way of the ADR procedures.
Where the taxpayer has selected "no” for ADR in the notice of appeal but
SARS is satisfied that the matter is appropriate for ADR, SARS must inform the
taxpayer accordingly within 30 days of receipt of the notice of appeal.
Remember that "day" means a "business
day" as defined in section 1 of the Tax Administration Act.
Where SARS failed to comply with a period or obligation
prescribed under the rules, the other party may deliver a notice to the
defaulting party informing the party of the intention to apply to the tax court
for a final order under section 129(2) of the Act. This would be your next step. It may well be cheaper to first ask SARS why
no communication was sent to the taxpayer.
Rule 56, in turn, makes provision for final relief regarding
non-compliance with the rules by allowing for an application for default
judgment in the event of non-compliance with the rules by either the taxpayer
Disclaimer: Nothing in this query and answer should be construed as
constituting tax advice or a tax opinion. An expert should be consulted for
advice based on the facts and circumstances of each transaction/case. Even
though great care has been taken to ensure the accuracy of the answer, SAIT do
not accept any responsibility for consequences of decisions taken based on this
query and answer. It remains your own responsibility to consult the relevant
primary resources when taking a decision.