When SARS oversteps, how can taxpayers fight back?
Complex legislation, estimated assessments, and collection measures can leave individuals and smaller businesses struggling to challenge SARS effectively.
#taxdisputes
Can taxpayers lose by challenging SARS? The hidden risks in transfer pricing disputes
Taxpayers challenging assessments in transfer pricing disputes face hidden risks, including the rare possibility that the Tax Court could consider increasing an assessment.
Courts willing to consider evidence beyond a contract’s written terms
Modern contract interpretation permits surrounding circumstances to explain contractual meaning – undermining SARS’s argument that extrinsic evidence is inadmissible.
ConCourt judgment widens High Court’s jurisdiction in tax cases
The Court replaces the restrictive ‘exceptional circumstances’ test with a flexible ‘good cause’ standard, creating new forum-choice opportunities.
Tax disputes: compliance and the interests of justice trump rigid timelines
The Supreme Court of Appeal found in favour of SARS despite it ignoring a 45-day timeline for more than a year.
Amendment to ADR process may resolve tax disputes faster
Taxpayers may soon have a faster, cost-effective way to resolve disputes with SARS through alternative dispute resolution at the objection phase.
