Tag: taxpayer rights
Taxpayer’s right to be notified is a matter of administrative justice
The High Court in Pretoria recently ruled that taxpayers have a right to be notified before SARS appoints an agent to collect ‘outstanding tax debt’. This is a victory for both taxpayer rights and the wider cause of administrative justice.
Taxpayer rights during a SARS Audit
A taxpayer who is subject to a tax audit has certain rights to engage with SARS, which includes the right to be advised of the audit findings, and, where there are any potential adjustments of material nature, the taxpayer has 21 business days to respond in writing to the outcome of the audit.
