FAQ: How will an appeal matter be dealt with?
Where a taxpayer appeals, the matter can be dealt with in one of the following manners: By the Alternative Dispute Resolution (ADR) process – if the taxpayer elects this option By the Tax Board By the Tax Court
FAQ: When lodging an appeal, can the grounds for appeal differ from those grounds raised on the notice of objection?
No. When lodging an appeal, the taxpayer cannot change his grounds or add new grounds. The taxpayer must indicate which of the grounds specified in his or her objection that he or she is appealing to.
FAQ: If I worked for two Employers during the same tax year and received travel allowances, and used the same vehicle for both employments, how is the ITR12 return created? Will one or two vehicles be used in the calculation?
One vehicle will be used against two allowances. On the ITR12 where the question “How many IRP5/IT3(a)s did you receive?” appears, you must indicate two IRP5/IT3(a)’s. Two codes for 3701 will be populated on the return Under Travel allowances were the question ‘How many vehicles should be used in the calculation?’ appears, indicate one vehicle.
FAQ: Will my previous year’s income tax return be assessed using the current income tax laws and provisions?
No. Your old returns will be assessed using the income and deduction allowances applicable to the relevant year of assessment. The SARS income tax calculation system is able to calculate tax accurately using the new returns for any year since 1975.
FAQ: How will the taxpayer be notified of the outcome of the objection?
A letter will be issued to the taxpayer notifying him of the outcome to the objection. If the objection is disallowed or partially allowed or partially allowed, the reason(s) for the disallowance will be stated in the letter.
FAQ: What happens if my employer sends SARS the wrong information e.g. information on an IRP5/IT3(a)?
You are still responsible for the information on your income tax return which you sign to declare that it is true and correct. This means that you need to verify all the information on your return (including the information which SARS populates on your behalf) to ensure that it is correct before you sign and […]
FAQ: What if my employer didn’t give me an IRP5 or IT3(a), can I use my payslips to complete my ITR12 return? If so, which IRP5/IT3(a) number must I use?
If you have requested your IRP5 or IT3(a) certificate from the employer / ex-employer and the employer has failed to provide such, you must visit the nearest SARS branch or call the Contact Centre for advice pertaining to the steps to be taken. When visiting the SARS branch or calling the Contact Centre, you will […]
FAQ: When is verification of an objection required?
Verification will be required for the objection case if: The revised assessment has resulted in a reduced liability; Administrative penalties have been reduced (i.e. allowed or selectively allowed); or The objection case relates to an enforcement audit.
FAQ: Can SARS request for further information when dealing with an objection?
Yes. Where SARS requires further information to decide on the objection case, additional information will be requested from the taxpayer.
FAQ: Can I update my address on the ITR12 return?
Yes, taxpayers can update the address on the ITR12 return.
