FAQ: When does a dispute arise?
Once a taxpayer has raised an objection and / or an appeal, a dispute will exist between the taxpayer and SARS as there is a disagreement on the interpretation of either the relevant facts involved or the applicable legislation or both.
FAQ: Where can I find information to help me fill in my ITR12 correctly?
For information on how to fill in your ITR12 correctly: See Completing your ITR12 The ITR12 – Comprehensive Guide is available IT-AE-36-G05 – Comprehensive Guide to the ITR12 Income Tax Return for Individuals – External Guide Visit the Filing Season webpage for all the latest information.
FAQ: What is an ITR12 return?
An ITR12 return is an income tax return for an individual that stipulates all the income and allowable deductions claimed by the taxpayer for a year of assessment.
FAQ: Is there a prescribed form for a notice of appeal?
Yes. A notice of appeal must be submitted on a Notice of Appeal (NOA) or Alternative Dispute Resolution (ADR2) form. A NOA must be submitted in the following instances: PIT – For assessed tax and administrative penalties; CIT – For assessed tax only; PAYE – For penalties only. An ADR2 form must be submitted in […]
FAQ: How long should I retain the POA form?
The POA form must be retained for five years.
FAQ: Do I need multiple POA’s if appointed as representative taxpayer for all tax types?
No, one SARS POA must be completed however all the tax types must be listed.
FAQ: For how long is the SARS POA valid?
The SARS POA is valid for a period of two years. A new SARS POA must be produced only after the two year validity period has expired. However a new POA must be produced every time a change of bank details is requested i.e. whenever the taxpayer/trader requires change of banking details a new POA […]
FAQ: Will SARS accept a POA from a person other than the one stated on the POA?
No. SARS will not accept a POA from a person whose details are not mentioned on the POA.
FAQ: Will SARS accept any other POA format?
Yes, SARS will accept any other POA’s provided the information is similar to the information in the SARS POA.
FAQ: In which exceptional cases will SARS accept POA’s for change of banking details?
The following exceptional circumstances require the submission of a POA when changing banking details at a SARS branch: Estate due to death or sequestration; Incapacitated / terminally ill taxpayer Non-resident taxpayer (emigrant, expatriate, foreigner and temporarily outside the Republic); Imprisoned Taxpayer Minor child taxpayer.
