SARS and taxpayers are bound to prescribed rules when engaging in a tax dispute. Taxpayers for example must file an objection within 30 days and SARS must allow or disallow the objection within 60 days after submission of an objection.
Where taxpayers miss deadlines they more often than not find themselves in a position where a dispute cannot be resolved as SARS refuses to entertain same citing non-compliance with the rules. Generally, failure by SARS to abide by the rules is, for the most part, of no consequence.
While taxpayers can approach the SARS Complaints Management Office or the Tax Ombud on administrative related issues, the process is often protracted, time consuming and often does not result in the required feedback.
Taxpayers can however approach the Tax Court for default judgment in the case where SARS does not abide by the rules. Default judgment in essence means that the court will plainly order allowance of an objection where for example SARS does not stick to the rules and fails to remedy their non-compliance.
Our team of admitted attorneys, tax professionals and charted accountants has an impeccable track record of forcing compliance by SARS with the rules in light of the right offered under the rules to approach the Tax Court for default judgment.