Tag: #SARS

PAYE Penalties: Application for remission, objection or appeal.

PAYE Penalties: Application for remission, objection or appeal.

In 2021, SARS introduced administrative penalties for late or non-filing EMP501 Employer Reconciliation Declarations.

To contest these administrative penalties, employers were required to use the manual ADR1 for objections and the ADR2 for appeals. The electronic dispute resolution process for the late payment and administrative penalties levied was not available on eFiling.

From 23 April 2022, taxpayers will be able to apply for remission and challenge through eFiling. PAYE administrative and late payment penalties for the existing dispute process have been added to improve SARS’ service offering. SARS will, therefore, no longer accept manually submitted PAYE disputes and remission applications.

The Annual Reconciliation Declaration (EMP501) submission period opens on 1 April and closes on 31 May.

Problems with your SARS Tax?

Problems with your SARS Tax?

The Tax Ombud (OTO) shared a presentation on your rights as a taxpayer and when you deal with SARS and Office of the Tax Ombud what to expect.

Topic: Understanding your rights as taxpayer when dealing with SARS and Office of the Tax Ombud. 

The session addressed the following:

  • When should you use the services of the Office of the Tax Ombud.
  • What to do when there is a delayed payment of a refund by SARS.
  • What to do if you are not happy with the outcome of your assessment.
  • What is the difference between an audit and verification?
  • What to do when you have an outstanding debt with SARS.
  • What are your rights and obligations as taxpayers?
  • What do when SARS withhold your Tax Clearance Certificate.

For more information please contact:

Tel: 0800 662 837 / 012 431 9105

Fax:  012 452 5013

Email: complaints@taxombud.gov.za

Web: www.taxombud.gov.za