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PAYE at an ADR meeting

Thursday, 13 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
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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.



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