SARS introduces electronic ‘suspension of payment’ applications

Nyasha Musviba

taxation1Taxpayers lodging a dispute with SARS can now electronically request that SARS suspend the payment of tax. However, please be aware that the suspension of payment should be requested at a branch if it is accompanying an objection or appeal. It must not be done via eFiling as eFiling only supports “suspension of payments” that do not accompany an objection or appeal.

What if I don’t agree?

What’s New?

From 4 December 2015 for Income Tax, taxpayers will be able to electronically at a SARS branch and via eFiling:

  • Lodge disputes
  • Request suspension of payment
  • Request for remission (RFR) of interest and penalties

Top tip: The RFR can only be done via eFiling once the ITA34 has been issued.
 
Taxpayers can also now request suspension of payment electronically at the same time as filing the Dispute. Please note that Suspension of Payment can be requested with Dispute at a Branch and not via eFiling as eFiling only supports standalone Suspension of Payment and not Suspension with Dispute. 
 
Please note that the RFR form and the Dispute forms can no longer be requested via the SARS Contact Centre.

Corrections

If you realise you made a mistake, the Request for Correction process allows you the ability to correct a previously submitted return/declaration for Income Tax or Value-Added Tax (VAT). See more information on how to submit a request for correction.

Disputes

If you don’t agree with the outcome of the audit/verification, you can dispute the outcome. To dispute the outcome of your assessment, a specific process must be followed.
1. You can object:
You must submit your objection on the correct form. See more information on which form to use and how to submit an objection.
Top Tip: To dispute a Personal Income Tax Administrative Penalty, you will first need to send a Request for Remission (RFR01).
2. If you don’t agree with the outcome of an objection, you can appeal
As a taxpayer you have the right to lodge an appeal where your objection hasn’t been allowed in full or in part. The appeal must be lodged within 30 business days from the date the objection wasn’t allowed or wasn’t allowed in full. See more information on which form to use and how to submit an appeal.
Top Tip: You can call SARS with your debt query, please click here for the contact options.

Administrative Penalties

Did you get an Administrative Penalty? An administrative non-compliance penalty made up of fixed amount penalties as well as percentage based penalties. A non-compliance penalty levied depends on the type of non-compliance.
If a taxpayer doesn’t pay their tax debts (this includes penalties) by the due date, SARS is allowed to recover money held by third parties on behalf of the taxpayer. Third parties could be an employer or a bank, etc. This means that if you didn’t respond to any of the notices or demands about your outstanding tax debts, SARS may appoint your employer or any other third party who holds money on your behalf, to pay the outstanding amounts to SARS. Find out more about Third Party Appointments.

Which form to use?