PodCast: Q&A discussing SARS Refunds (South Africa)

In this PodCast we have a Q&A session on SARS refunds with Mr Schalk Pieterse. Schalk Pieterse is a very well known Tax Dispute Resolution specialist and is a lecturer on I/I/T/F’s Certificate in Tax Dispute Resolution. The questions have been raised by students on the Certificate in Tax Dispute Resolution and they are very applicable to all South Africa tax advisors.

QUESTIONS

Question 1 (00:51) With the SARS branches not being fully operational and Tax Practitioners having to make an appointment with SARS, how can the Taxpayer submit the suspension of payment with SARS ensuring that it has been received by SARS so that no steps can be taken by SARS? Question 2 (12:13) The taxpayer had applied for a suspension of payment. Now a legal collector has sent the taxpayer a questionnaire with a number of questions to complete. According to the taxpayers’ advisor the questionnaire is based on section 200 and has nothing to do with section 164. The taxpayer still has to finalise the objection and appeal process. Is this questionnaire relevant to these facts? Question 3 (20:58) What happens when SARS takes a certified judgments against a taxpayer, from a collections point of view? Question 4 (26:28) Does the TAA provide a role for the tax ombudsman if there are issues with refunds? Question 5 (31:31) When furnishing security in terms of the SOP, does the taxpayer furnish only capital or the full tax debt (including interest and penalties)?