FAQ: When is it appropriate to settle a dispute?

SARS may, where it will be to the best advantage of the state, settle a dispute in whole or in part, on a basis that is fair and equitable to both the taxpayer and SARS. SARS must have regard to a number of factors, including: Whether that settlement would be in the interest of good […]

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 […]

FAQ: Is the ADR process compulsory for all appeals?

No. The taxpayer must indicate on the notice of appeal form whether he or she prefers this option. If the taxpayer has not indicated on the notice of appeal form that he or she wishes to make use of the alternative dispute resolution procedure, and SARS it is of the opinion that the matter is […]

FAQ: What is the purpose of ADR?

The purpose of Alternative Dispute Resolution procedures (ADR) is to allow for the resolution of tax disputes outside the litigation arena.