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Procedure for escalating a matter to the SARS tax board

Monday, 10 November 2014   (0 Comments)
Posted by: Author: SAIT TechnicalDisclaimer: Nothing in this
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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 D.  

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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