7 May 2024 – An essential part of the delivery of SARS’s Vision 2024 is the organisation’s digital platforms and technology infrastructure. As such, on 20 April 2024, SARS successfully released the system enhancements to improve its efficiency and effectiveness in resolving Trust tax disputes. These enhancements will aid in providing clarity and certainty and make it easy for taxpayers and traders to comply with their obligations.
An automated process for Trust taxpayers was introduced on eFiling during April 2024 to electronically submit documentation to lodge a dispute via a fully guided process. This applies to the following transactions:
- Submission of Request for Reasons,
- Request for Remission (RFR),
- Notice of Objection, and Notice of Appeal.
Note: A request for suspension of payment currently remains a manual process using the steps provided below.
Prior to this enhancement, the Trust dispute process was a fully manual process, using the ADR1 and ADR2 forms (Alternative Dispute Resolution forms).
Process for Suspension of Payment
The suspension of payment currently remains a manual process and requires one of the following:
- Submission of uploading a formal request letter (requesting the suspension of payment) when lodging a dispute on eFiling, together with other supporting documentation
- Submission of a formal request letter at SARS a branch
Important note: Trusts that submitted any of the processes mentioned above before 20 April 2024 should still conclude their dispute through the manual process.
