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TAX DISPUTES: HIGH COURT? TAX COURT? NO COURT?

Taxpayers are often aggrieved by SARS’ assessments and decisions. The Tax Administration Act, 2011 (“TAA”) provides a mechanism for taxpayers to raise these grievances through a process referred to as objection and appeal. The objection and appeal process is to a large extent, an internal process, meaning that SARS itself has to listen to these […]