When engaging with Sars on a dispute, one is often confronted not only with a plethora of legislation, regulations and policy documents, but also the quagmire of various timelines with which one has to comply.
Sars, however, may fail to respond timeously, leaving a taxpayer further frustrated and confused. In a recent welcome judgment handed down in the tax court, the court admonished Sars for its tardy behaviour and persistent disregard for the time limits prescribed in the rules.
Taxpayers are therefore reminded to always remain vigilant when engaging with Sars to ensure that their rights are properly met.
- Pauline Kumlehn, partner, Shipping & Logistics @ Shepstone & Wylie.
