Dispute Resolution System Enhancements relating to Suspension of Payments and other features

On 24 April 2023 SARS released system enhancements to improve its efficiency and effectiveness in resolving tax disputes. These enhancements will also ensure that only the tax in dispute is considered for suspension of payment.

The most significant system changes to be implemented include:

• Calculation of disputed amount: On submission of an appeal the calculation of the value of the amount disputed will be automated.
• Updating taxpayer contacts: Taxpayers will now be able to amend their contact details for purposes of their tax dispute on eFiling.. 
• Request for Remission: The request for remission functionality has been extended to include remission requests for provisional underestimation penalties levied.
• Request for Reasons: New automated Request for Reasons outcome letters have been implemented.
• Objections: Where SARS requires additional substantiating documents to enable it to consider an objection, it is now able to issue up to three (3) requests to the taxpayer for the supply of the requested documents.
• Appeals: Automated letters have been introduced for appeals administration for Alternative Dispute Resolution (ADR) have been implemented as follows:
  • Notice confirming that an appeal is suitable for ADR;
  • Notice extending the period of ADR proceedings;
  • Notice terminating the ADR proceedings; and
  • Notice confirming the outcome of an appeal.

In addition to the above various internal processes have been streamlined to reduce resolution times of especially appeals in ADR proceedings. The enhancements to taxpayer contact details and automated notices will greatly improve communication with taxpayers.

You can read more on dispute resolution on the SARS website here.