Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

FAQ: When is it inappropriate to settle a dispute?

Circumstances where it is inappropriate to settle a dispute:

  • If in the opinion of SARS, the action on the part of the taxpayer which relates to the dispute, constitutes tax evasion or fraud
  • The settlement would be contrary to the law or a clearly established practice of SARS on the matter, and no exceptional circumstances exist to justify a departure from the law or practice;
  • It is in the public interest to have judicial clarification of the issue and the case is suitable for this purpose;
  • The pursuit of the matter through the courts will significantly promote compliance and the case is suitable for this purpose; or
  • The taxpayer has not complied with the provisions of any Act administered by SARS and SARS is of the opinion that the noncompliance is of a serious nature.

Last Updated:

Share this page on:
Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print