As the 2024 tax filing season approaches, understanding the deadlines and the process for addressing disputes with the South African Revenue Service (SARS) is essential for all taxpayers. The season kicks off with auto-assessment notices from 1 to 14 July 2024, followed by distinct deadlines for different taxpayer categories: individual taxpayers (non-provisional), provisional taxpayers, and trusts. Here is a comprehensive breakdown to ensure you are prepared and to ensure that you understand the importance of having a tax attorney to navigate potential tax disputes effectively.

Key Filing Dates:

1. Auto-assessments: 1 to 14 July 2024;

2. Individual Taxpayers (Non-Provisional): 15 July 2024 to 21 October 2024;

3. Provisional Taxpayers: 15 July 2024 to 20 January 2025; and

4. Trusts: 16 September 2024 to 20 January 2025.

Steps to Take if Aggrieved by a SARS Assessment:

If you are aggrieved by a SARS assessment, the following process should be followed:

1. Review the Assessment: Carefully examine the assessment details and gather all supporting documentation.

2. Request Reasons (Optional): Seek detailed reasons from SARS within 30 days of receiving the assessment to understand the basis of the assessment where this is unclear on the assessment.

3. File an Objection: Submit a formal objection within 80 business days of the assessment date or the date the reasons are issued by SARS, including all necessary documents and legal arguments.

4. Appeal: If dissatisfied with the objection outcome, an appeal must be lodged within 30 business days of the notice of outcome of objection. This process may involve Alternative Dispute Resolution proceedings, should the taxpayer elect to utilise this process.

The Role of a Tax Attorney

Navigating disputes with SARS can indeed be intricate and overwhelming, making the role of a tax attorney indispensable. Having legal representation is crucial for success in disputes and overall tax compliance. Tax attorneys possess in-depth expertise in tax legislation and regulations. They have the ability to analyse your specific situation and provide expert guidance on the most effective strategies to address issues with SARS.

One of the critical benefits of working with a tax attorney is the protection that legal professional privilege offers. This ensures that all communications, documents, and advice exchanged between you and your attorney remain strictly confidential. This confidentiality is crucial for discussing sensitive financial and legal matters openly and without fear of disclosure.

A tax attorney will also strategically represent your interests during the objection and appeal processes. They ensure that your case is presented comprehensively and in accordance with the law, maximising your prospects of a favourable outcome. Attorneys are skilled negotiators trained to engage with SARS on your behalf. Their negotiation skills can lead to more favourable resolutions than you will achieve on your own. This is particularly valuable in reaching settlements or agreements that align with your best interests while adhering to legal requirements. Proper handling of filings, objections, and appeals by a tax attorney helps mitigate the risk of penalties and other adverse consequences. They ensure that all procedural requirements are met, minimizing the potential for further disputes or complications with SARS. 

Reprieve for the Aggrieved 

An important factor to consider in protecting your interests is the filing of a suspension of payment application to suspend SARS collection steps while the dispute process is followed. This application serves as a crucial safeguard, allowing you to temporarily halt SARS from taking collection actions, such as garnishing wages or freezing assets, while your dispute is being resolved. It provides a vital breathing space to address the matter through objection, appeal, or alternative dispute resolution channels without immediate financial repercussions.

In conclusion, as taxpayers prepare for the 2024 tax filing season with its distinct deadlines, it's crucial to remain vigilant and timely in filing your returns. Should you face a dispute with SARS, engaging a tax attorney becomes pivotal not only for increasing your chances of a favourable resolution but also for the reassurance of professional representation and the confidentiality guaranteed by legal professional privilege. By diligently preparing, meeting deadlines, and seeking expert assistance when needed, you can effectively navigate the intricacies of tax season and ensure compliance while safeguarding your financial interests. A tax attorney is your ally in managing complexities with confidence, ensuring your rights are upheld under the law.

Written by André Daniels, Head of Tax Controversy & Dispute Resolution at Tax Consulting SA