The proposed changes to the Rules of the Tax Court (“the Rules’) promulgated under section 103 of the Tax Administration Act No, 28 of 2011 (“TAA”) have been published and, have been met with a mixed reaction – in our office at least. Most of the changes are welcomed. One proposed change in is however, worrying.
The TAA and the Rules set out the prescribed manner, form and time periods within which an objection or appeal must be made. It also deals with the extension periods available to an aggrieved taxpayer and lays down the prescripts for steps that must be followed when an aggrieved taxpayer wants to take steps against SARS.
We have highlight some tax obligations of the proposals that are welcomed and some proposed challenges that are cause for concern if it were to be accepted in the final amendments
The changes are, at this stage only proposed and while we commend the extended objection period, we are concerned that the rules associated with invalid objections will create problems in practice. We trust that the concerns will be addressed during the comments phase. Comments on the proposed changes will be due on 26 June 2018.
Unicus Tax Specialists SA, has, at the time of writing, always been able to secure a satisfactory outcome for our clients in their disputes with SARS, thereby saving our clients hundreds of millions of rands in taxes, penalties and interest.
Author: N Theron
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