Procedure for escalating a matter to the SARS tax board
10 November 2014
Posted by: Author: SAIT TechnicalDisclaimer: Nothing in this
Author: SAIT Technical
Q: What are the
practical steps of engaging and submitting a case to the Tax Board?
A: SARS deals
with the procedure before the tax board in paragraph 10 of their recently
released Dispute resolution guide.
The Tax Administration Act deals with it in section 115
(Referral of appeal to tax court)
(1) If the 'appellant' or SARS is dissatisfied with the tax
board's decision or the Chairperson fails to deliver the decision under section
114(2) within the prescribed 60 business day period, the 'appellant' or SARS
may within 21 business days, or within the further period as the Chairperson
may on good cause shown allow, after the date of the notice referred to in
section 114(3) or the expiry of the period referred to in section 114(2),
require, in writing, that the appeal be referred to the tax court for hearing.
(2) The tax court must hear de novo a referral of an appeal
from the tax board's decision under subsection (1).
The Rules for dispute resolution deal with it in Part
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.