It often happens that SARS takes collection steps (garnishee orders, final demands, judgments etc) despite submission of a suspension of payment request under section 164
The general rule when it comes to tax disputes is pay now argue later.
Section 164 of the Tax Administration Act, No. 28 of 2011 allows taxpayers to apply for the suspension of debt pending the outcome of an objection or appeal. Only once suspension of payment has been granted by SARS does the pay now argue later rule fall away.
Suspension of payment applications should however be detailed, well drafted and well-motivated in light of those prescribed factors that SARS must take into account to make a decision following a request by a taxpayer.
In addition, the pay now argue later rule is, in most cases, automatically falls away directly after submission of a request for suspension of payment and up until ten days after SARS provides feedback on the application. This is also known as the immediate suspension.
Our team of admitted attorneys, tax professionals and charted accountants has an impeccable track record of forcing compliance with the tax dispute rules associated with granted suspensions as well as those where reliance needs to be placed on the immediate suspension.
of the Tax Administration Act, No. 28 of 2011. We have an impeccable record of having these collection steps withdrawn.