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Friday, 12 April 2013   (0 Comments)
Posted by: Author: Sharon Smulders
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Source: Sharon Smulders

SAIT meeting with SARS

SAIT attended the SARS stakeholders meetings in the following areas: Gauteng, Cape Town & Limpopo. SAIT tax practitioners’ concerns were presented to SARS at these meetings. The comments were discussed and concerns were addressed. The minutes of these meetings can be found on the SAIT website. We urge our members to read these minutes as valuable information about the latest SARS operational procedures and views are contained in these minutes.

SARS call for comments

SAIT submitted comments on the "DRAFT RULES TO BE PROMULGATED UNDER SECTION 103 OF THE TAX ADMINISTRATION ACT, 2011 (‘TAA’)” prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in section 104(2), procedures for alternative dispute resolution, the conduct and hearing of appeals, application on notice before a Tax Court and transitional rules.  The general reduction in the time periods provided to SARS to respond to a taxpayer on various matters was welcomed, but the allowance or disallowance of the objection, without requiring SARS to provide (adequate) reasons for this decision was condoned.

A further concern highlighted in the submission is that once an appeal has been noted by a taxpayer, the taxpayer is in terms of the new draft rules required to provide SARS with a "statement of grounds of appeal” before SARS provides the taxpayer with a "statement of grounds opposing an appeal”. It was proposed that the current rules be retained (and the proposed amendments be disregarded) so that the taxpayer can clearly understand what SARS is disallowing/taxing, thereby ensuring that the taxpayer can appropriately address the issues under appeal. 

The submission also made various comments regarding the provision for "test cases" where the determination of an objection or appeal is likely to be determinative of the issues involved in one or more other objections or appeals, SARS may designate the case as a 'test case'. 



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.

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