Section 93 of the Tax Administration Act 28 of 2011 (the Act), makes provision for a taxpayer to request Sars to correct a previous return or declaration submitted. Some of these pre-dispute options may even equip the taxpayer with some extra ammunition to put in their arsenal when finally pulling the trigger on the dispute. There are many different alternatives that may be followed by a taxpayer in order to obtain a faster, less time-consuming and in some instances cost effective result. It is not always necessary for a taxpayer to immediately dispute an assessment issued by Sars as there is a difference between an assessment which is the subject of a substantive dispute and just an error in assessment. In order to understand the taxpayer’s specific recourse, we first need to look at the various options available for an aggrieved taxpayer. The ensuing assessments issued by Sars may leave some of these taxpayers aggrieved.Īlthough some taxpayers might think that this is the end of the road and the assessed amount may not be altered or disputed where it is merited, this notion cannot be further from the truth. Many taxpayers have now heeded the South African Revenue Service’s (Sars’) call to submit their 2020 tax returns, and some have received automatic assessments as a part of Sars’ new initiative to collect from those taxpayers who previously refrained from submitting their returns.
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