The South African Revenue Service has released a ‘Dispute Resolution Guide’ promulgated in terms of section 103 of the Tax Administration Act that was enacted on October 1, 2012.
The guide confirms that when taxpayers are discontented by an assessment or a decision they have a right to dispute it which is contained in the Chapter 9, section 103 of the TA with effect from July 11, 2014.
Interim procedures are also contained in the rules. They facilitate that disputes not finalized at the commencement date of the new rules (that is, July 11, 2014) will generally be dealt with and finalized under the new rules issued under the TA Act. For example, if a taxpayer has objected under the old rules and the objection has not been dealt with by SARS upon commencement of the new rules, the dispute must continue and the objection must be dealt with by SARS under the new rules “as if taken or instituted under the new rules.”
