Not all of SARS’ decisions are subject to the SARS objection and appeal process (see SARS objections and appeals).
All the above decisions (and more) are challengeable in terms of a section 9 review. A section 9 reviews in essence entails that a SARS official or senior SARS official reconsiders a previous decision taken by SARS. The process is often a more practical and more economical alternative to having SARS’ decisions reviewed under the Promotion of Administrative Justice Act.
It, however, does require considerable technical knowledge of the applicable tax law and also an understanding of the process to be followed to ensure the intended end is eventually achieved.
Our founder, Nico Theron, authored the book, Practical Guide to Handling Tax Disputes in which he discusses, amongst other things, this remedy. We know exactly what this remedy entails and how and when to use it. We also have a very high success rate with the SARS decision revision remedy.
SARS Decision Revision is often a more practical and economical alternative to having SARS’ decisions reviewed under the Promotion of Administrative Justice Act 3 of 2000 (PAJA). However, it requires considerable technical knowledge of the applicable tax law and an understanding of the process to be followed to ensure the intended outcome is achieved.
SARS Decision Revision is a process that allows the South African Revenue Service (SARS) to reconsider a previous decision taken by it in relation to a taxpayer’s tax assessment or notice. It is a remedy that taxpayers can use to challenge certain decisions of SARS that are not subject to the objection and appeal process under the Tax Administration Act 28 of 2011 (TAA).
Some factors that drive the revision of a SARS Decision-Making process are:
We are expert tax specialists with a vast amount of experience. Our experience and tax exclusive policy places us the forefront of tax law. If you have a tax problem/issue, chances are we have dealt it before and know how to handle it to your best advantage.
We do not do auditing, accounting or any type of work other than tax. We are truly specialised and indeed experts in the field of tax. If you need a true tax expert, we are the people to speak to.
One of our main drivers is to be efficient. Our experience places us in a position to provide high quality deliverables and faster turnaround times.
SARS Decision Revision is necessary because it allows the South African Revenue Service (SARS) to correct any errors or omissions that may have occurred.
The SARS Decision Revision process involves the taxpayer/(s) or duly authorised representative who request a review of SARS’ decision, and the SARS officials who review and approve or reject the requests.
The revision of SARS decisions is driven by factors like changes in the tax environment, legislation, or taxpayer behaviour, disputes or audits with the tax authorities, or significant changes in the income or expenses of the taxpayers.
