South Africa: Tax Ombud’s report on dispute resolution rules, procedures

South Africa: Tax Ombud’s report on dispute resolution

The Tax Ombud released a report of an investigation into the compliance of the South African Revenue Service (SARS) with regard to dispute resolution rules, procedures, and time-frames provided by the Regulations and the Tax Administration Act, No 28 of 2011.


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The Tax Ombud’s report (23 June 2020) reflects some 20 months of investigation into complaints by taxpayers and others levied against the tax authority.

The dispute resolution rules provide certain time limits within which certain specific steps must be taken by either party (the taxpayer and SARS) in relation to objections, appeals, and alternative dispute resolution matters. The report reflects that SARS adopted a rather strict approach towards taxpayers in enforcing compliance with the time limits, but that SARS did not itself always adhere to these time limits and that SARS had not taken the necessary steps to resolve the underlying causes of the delays (that have unduly prejudiced taxpayers).

Read a June 2020 report [PDF 369 KB] prepared by the KPMG member firm in South Africa 

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