Strategy

Rule 31 is not a laundry service for bad assessments. The Erasmus judgment warns that SARS cannot swap its case after issuing an assessment.

In an apparent effort to win the war against non-compliance, it appears SARS has taken to augmenting taxpayer’s revenue. Whilst perhaps not a new thing, it certainly seems to be taking place on a larger scale than in the past. Stated differently, it seems more and more taxpayers are being asked to explain deposits in…

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…