At some point over the many years of submitting returns and paying taxes, individual and corporate taxpayers will have grounds to dispute an assessment or decision from SARS. Fortunately, there are clear dispute resolution rules that guide both the taxpayer and SARS in resolving these disputes.
Earlier this year, some changes were made to SARS’ dispute resolution rules, and in this article we briefly summarise the most important changes and provide reminders of crucial issues that remain unchanged.