This article discusses alternative remedies available to taxpayers when challenging SARS assessments or decisions, such as requesting an internal review under the Tax Administration Act and pursuing review applications in the High Court under the Promotion of Administrative Justice Act.
Taxpayers can seek withdrawal or amendment of decisions under section 9 of the TAA if not subject to objection and appeal. It is crucial to note that the section 9 remedy applies only to decisions not subject to objection and appeal, like increases in provisional tax estimates.
The article also addresses the option of High Court review under the PAJA for challenging SARS decisions, emphasizing the procedural fairness required by the PAJA.
While taxpayers usually use objection and appeal procedures to dispute SARS assessments, section 105 of the TAA specifies that tax disputes are typically resolved in the tax court unless directed otherwise by the High Court. For more detailed insights, download our latest newsletter.
