TAX DISPUTE RESOLUTION

Do you have a tax dispute with SARS?

Resolving tax disputes requires skilled tax attorneys who understand the complexities of tax law and know the best strategies to achieve favourable outcomes. We offer technical tax assistance to individuals, corporations, and high net worth taxpayers during disputes with SARS, from the pre-audit stage to tax court. Our expert team, led by Tax Specialist Jerry Botha, includes admitted tax attorneys, master tax practitioners, legal tax advisors, and chartered accountants. Together, we have saved taxpayers millions in unnecessary taxes, penalties, and interest through the tax dispute resolution process.

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We resolve SARS matters faster and our strategy ensures a positive outcome, almost always before Tax Court. We provide individuals, corporates and high net worth taxpayers with technical tax assistance during a dispute with SARS. Our fine-comb approach includes compliance with tax legislation and related statutory requirements, pro-active and optimal tax planning, and rendering legal assistance for defensible matters prior to and in Tax Court. Tax dispute resolution is just that, a legal process like any other. In saying that, it must be remembered that the substance of these disputes is tax law, which is well known for its fluidity and intricacies.

The Dispute Process:

If you disagree with any aspect of an assessment, it is important to proceed strategically with the dispute resolution process from the outset. Knowledge of the rules for dispute resolution under the Tax Administration Act improves the probability of a positive outcome significantly.

It is also important to take cognisance of the time periods prescribed by the rules. Failure to adhere to these periods means the taxpayer will have to request condonation from SARS, which unnecessarily complicates and prolongs the dispute.

Request for reasons – Rule 6

Rule 6 provides taxpayers with the opportunity to request reasons for assessment within 30 days from the date of assessment. It is always prudent to file a request for reasons, as it will help the taxpayer formulate their objection. It is important to draft the request in a manner that will draw a meaningful response from SARS that will give you the information you need to establish a solid foundation to take on the dispute.

SARS must provide the taxpayer with its response to the request within 45 business days.

Objection – Rule 7

Rule 7 provides that the taxpayer must submit an objection within 80 days of the date of assessment or, where the taxpayer requested reasons, within 80 days of receipt of SARS’ response. SARS has 60 days to consider the taxpayer’s objection and notify the taxpayer if the objections has been allowed or disallowed.

It is important that the objection be set out in the prescribed manner and that the relevant supporting documentation be submitted with it. If the objection falls short of the requirements, SARS will declare the objection invalid. This will cause unnecessary delay, as the taxpayer must then file a new objection within 20 days, which objection will be considered afresh.

Request for substantiating documents – Rule 8

In some instances SARS may request the taxpayer to submit additional documentation in support of the objection. The taxpayer must respond cautiously to this request to ensure that the objection is not declared invalid. The taxpayer has to respond to the request within 30 days.

Where SARS has requested information under rule 8, it has 45 days to provide an outcome on the objection from the date of receipt of the information from the taxpayer.

Timelines for Objection Outcomes - Rule 9

Rule 9 provides that where SARS has not requested supporting documentation, SARS has 60 business days to provide an outcome on the objection.

Where SARS has requested information under Rule 8, SARS has 45 days to provide an outcome on the objection from the date of receipt of the information from the taxpayer.

Notice of Appeal – Rule 10

If SARS disallows the taxpayer’s objection, rule 10 provides the taxpayer with 30 days to appeal SARS’ decision. When filing the appeal, the taxpayer must indicate whether they wish to take part in the alternative dispute resolution (ADR) procedures, or whether they wish to go directly to tax court.

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HERE’S WHAT OUR CLIENTS HAVE TO SAY:

We highly recommend Tax Consulting to any prospective clients. We received exceptional service from Andre Daniels. His competence and professionalism impressed us. He went out of his way to help and to patiently clarify any questions we had.

It was a pleasure to work with the team as well as comforting that we were in good hands. The overall experience with the team was excellent, they also always responded promptly to our emails.

Sonja Kocznur

Andre and Colleen are the best!

We had a large VAT refund due to us and they immediately assisted us with our query, we got our refund in less than two weeks.

Extremely helpful and professional, I highly recommend Tax Consulting to any and all who struggle with tax related matters and SARS.

Carel Brown

Tax Consulting has been helping me with a serious problem that I had with SARS with my company. They have been truly excellent all round in terms of results, friendliness, swiftness of work, professionalism, pricing. We aren’t 100% complete yet, but thus far are getting great results. I would (and have already) recommend them to anyone for tax services, and in particular if you have a more complicated tax issue to resolve.

Andreas van Wyk

We found the premises to be well appointed and the staff to be professional, efficient and friendly.

Gugu Gumede

MEET THE TEAM

Andre Daniels

André Daniels
Head of Tax Controversy & Dispute Resolution
Admitted Attorney, LLB

Colleen Kaufmann

Colleen Danica Kaufmann
Legal Manager: Tax and Exchange Control
Admitted Attorney, LLB

Kindly note that our offices are closed between 25 December 2024 and 1 January 2025 and as such there will be a delay in our normal expeditious response times. Our teams are taking a short festive season break and will address your query upon their return on Thursday, 2 January 2025.