FAQ: When will a Third Party Appointment be initiated?
Although SARS may use this collection power as soon as the tax debtor is in default, in practice the defaulting debtor (taxpayer) will normally receive notices and be afforded the opportunity to pay the tax debt before third parties are appointed. This will not, however, apply in instances where there are indications that the taxpayer […]
FAQ: What is an ITA88 Third Party Appointment?
If a taxpayer has an outstanding administrative penalty and does not respond to any notices or demands in respect of the outstanding penalty, SARS may under Section 179(1) of the Tax Administration Act, No.28 of 2011 , appoint any third party, including an employer where the taxpayer is an employee, who holds money on behalf […]
FAQ: How can I obtain / submit RFR1 form?
A RFR1 form can be obtained from: eFiling; Contact Centre; or SARS Branch
FAQ: What is a Request for Remission (RFR)?
Request for remission of the penalty is a means for the taxpayer to dispute the Administrative Penalty that was levied to his / her account and to request that the penalty be waived.
FAQ: What can I do if I do not agree with the Administrative Penalty that has been levied against me?
A taxpayer, who does not agree with the imposition of the administrative penaLty must request a remission of the penalty to SARS using the prescribed RFR1 form. However such an application will only be considered if the non-compliance has been remedied on or before the due date mentioned in the notice of the penalty (i.e. […]
FAQ: What must I do when I receive a penalty assessment notice from SARS?
A non-compliant taxpayer who receives a Penalty Assessment Notice (AP34) must do two things: 1. Remedy the non-compliance, e.g submit the outstanding tax return for which you were penalised; 2. Pay the administrative penalty amount by the due date.
FAQ: What is an Administrative Penalty?
An Administrative penalty is a penalty imposed by SARS in respect of any incidence of non-compliance as defined in section 210 of the Tax Administration Act.
