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: How does ADR affect a taxpayer’s right to appeal to the Tax Board or the Tax Court?
This option is available in addition to a taxpayer’s right to appeal to the Tax Court or Board, and any delays caused through the ADR procedure will not affect this right
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.
FAQ: What does ADR mean?
ADR is acronym for Alternative Dispute Resolution.
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.
