Author: Marianne Steinmann
Taxpayer Rights and Obligations
| You have a RIGHT to: | You have an OBLIGATION to: |
| • Clarity and certainty (to be informed) of obligations to SARS | • Timeously engage, register and comply with legal obligations |
| • Excellent service, irrespective of the method of engagement with SARS | • Co-operate in full and provide accurate, truthful information through efficient and timeous engagement via appropriate channels |
| • Be heard, make a complaint and lodge disputes that are resolved timeously | • Provide all supporting documentation and information within the required timeframes, as requested |
| • Be treated without fear, favour, or prejudice by SARS in a confidential manner, within the relevant legislative framework | • Act honestly and have respect for the tax system.• Assist in deterring non-compliance by reporting tax fraud and non-compliance with tax legislation |
| • Be represented by a professional | • Accept personal responsibility and accountability for all your tax affairs |
| • Be respected by all SARS officials | • Respect the work done by all SARS officials |
Service Commitments
Service level performance timelines are calculated from the date that all supporting documents are received at the right channel, and exclude time spent waiting for the submission of supporting documents.
Complexity, as covered by the remainder of the commitment resolution, might require extra time, which is equal to the time and half of the service level committed (e.g. normal service level is 10 business days, i.e. time and half is 15 business days).
Service Charter
- Registrations
- Electronic Registrations
- Immediately on receipt of complete information
- Manual Registration
- Within 21 business days should validation need to take place
- Customs
- Within 5 business days
- Customs & Excise Licensing
- Within 21 business days – where inspections need to take place.
- Electronic Registrations
- Returns
- Provide an assessment outcome in under 5 seconds.
- Customs Declarations
- Within 4 hours of receipt
- Within 48 hours where inspection is required
- Audit
- Within 90 business day from receipt of complete and correct supporting documents, unless alternative arrangements are communicated.
- Verification
- Within 21 business day from receipt of complete and correct supporting documents, unless
- Submitting multiple years – 90 business days whilst regularly communicating the progress
- Audit
- Conclude audits within 90 business days from date of receipt of all the required supporting documents in a complete and correct manner
- Refunds
- 9 out of 10 refunds paid within 72 hours – where banking details, no outstanding debt or returns and no inspection, verification or audit is required or has been initiated
- Payments to SARS
- Process payments within 3 business days
- Erroneous payments processed within 21 business days after a request for reallocation.
- Deferral of Payment
- When you apply for a deferral of payment excluding enforcement and disputed debt, within 21 business days of completed requested supporting documents
- Suspension of Payment (SOP)
- SOP requests within 30 business days of receipt of complete and accurate supporting documents
“We will not institute any collection steps from the date which we receive a valid request for suspension of payment, until 10 days after you have been informed that the request has either been declined, or after you receive notice that an already approved suspension of payment has been revoked. The above applies, unless there is reasonable belief that there is a risk of dissipation of assets.”
- Debt Compromise
- When you request a debt compromise and all the requirements have been met, SARS will deal with each case based on the merit and risk associated with it, through the governance process, within 90 days, and provide a status update of the application. Should additional time be required, SARS will communicate with the taxpayer
- Request for Reasons, Objections and Appeals
- Where no exceptional circumstances arise, the responding period will be
- Provide reasons within 45 business days.
- Make a decision within 60 business days.
- Decide on the suitability of a case for Alternative Dispute Resolution (ADR) within 30 business days
- Finalise (ADR) within 90 business days.
- If SARS does not concede an appeal or if no agreement is reached the taxpayer can give notice to the Tax Board.
- Where no exceptional circumstances arise, the responding period will be
| Electronic Registrations | · Immediately on receipt on complete information. |
| Manual Registrations | · Within 21 business days should validation need to take place. |
| Customs | · Within 5 business days. |
| Returns | · Provide an assessment outcome in under 5 seconds. |
| Customs Declaration | · Within 4 hours of receipt;· Within 48 hours where inspection is required. |
| Audit | · Within 90 business days from receipt of complete and correct supporting documents, unless alternative arraignments are communicated. |
| Verification | · Within 21 business day from receipt of complete and correct supporting documents, unless,· Submitting multiple years – 90 business days whilst regularly communicating the progress. |
| Audit | · Conclude audits within 90 days from date of receipt of all the required supporting documents in a complete and correct manner. |
| Refunds | · 9 out of 10 refunds paid within 72 hours – where banking details, no outstanding debt or returns and no inspection, verification or audit is required or has been initiated. |
| Payments to SARS | · Process payments within 3 business days;· Erroneous payments processed within 21 business days after a request for reallocation. |
| Deferral of Payment | · When you apply for a deferral of payment excluding enforcement and disputed debt, within 21 business days of a completed requested supporting documents. |
| Suspension of Payment (SOP) | · SOP requests within 30 business days of receipt of all complete and accurate supporting documents. |
| Debt Compromise | · When you request a debt compromise and all the requirements have been met, SARS will deal with each case based on the merit and risk associated with it. Through the governance process within 90 business days, and provide a status update of the application, Should additional time be required, SARS will communicate with the taxpayer. |
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4th August 2023, presenters Marianne Steinmann and Marietjie Esterhuizen
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Kindly note this article is intended for general information purposes only and does not constitute accounting, tax, nor regulatory related advice. Should you need advice, please contact one of our practitioners.