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The next step where SARS has not responded to a Notice of Appeal

Tuesday, 21 October 2014   (0 Comments)
Posted by: Author: SAIT Technical
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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 level).  

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 or SARS.  

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.



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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