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Is SARS able to require payment of PAYE and UIF owing for 10 years?

Thursday, 22 January 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: Could you please advise me, according to the new Tax Administration Act (TAA). Is SARS able to claim PAYE and UIF that was not paid about ten years ago? They have not communicated that these amounts were outstanding. Of course they have been charging interest for all these years. What recourse does my client have?

A: Once an amount of PAYE or UIF becomes payable it is an outstanding tax debt in terms of the section 1 of the TAA definition of "tax” read with section 169. The recoverable debt only prescribes after 15 years from date of assessment in terms of section 171 of the TAA, which for PAYE & UIF are self-assessment taxes will be the date of submission of the relevant return.

Your client will first have to determine whether the returns and payments for the relevant periods were in fact done. If so, then an affidavit can be submitted to SARS declaring that these returns and payments were made and if possible, relevant evidence should be submitted, including indirect evidence such as statement of accounts showing these periods as submitted and paid.

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.



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