On 15 January 2021, the South African Revenue Service (SARS) made a public comment session regarding the Advance Tax Rulings System. Taxpayers, tax practitioners and professional associations are invited to submit comments on the current Advance Tax Rulings (ATR) process and make recommendations for improvement. Comments on this document may be sent to policycomments@sars.gov.za by 12 February 2021. The scope of this invitation is limited to the ATR process and may include, but is not limited to the following:

  • The overall application process – Is the process efficient, effective and user friendly?
  • The eFiling interphase – Is the interphase user-friendly and effective?
  • Turnaround times.
  • Cost recovery and payment system.
  • The specific exclusions and no-rulings list.
  • Publication of sanitised rulings, secrecy and anonymity.
  • ATR service levels, professionalism, transparency and accessibility.
  • General effectiveness of the ATR process.
  • Impact of negative rulings, rights and legal remedies.
  • Reasons that would prevent a taxpayer from applying for a ruling.