We have had an ongoing fight with SARS regarding the raising of Additional tax on the under estimation of provisional tax upon assessment. The e-filing system has not been coded in terms of the Act. They can only be relying on Para 20A in order to impose this additional tax and PARA 20 A clearly states that it cannot be imposed unless their is a liability or a shorfall in the annual assessment. There has to be a deficit in order for this additional tax to be imposed.
I have eventually had my objections allowed! I have been fighting the same issue for years now. It is unfair to impose taxes that the act does not allow.
SARS are also implementing an additional 200% fine for taxpayers, where, upon audit additional assessments are issued due to incorrect information being lodged in terms of Sec 76 (1) of the Act. Sec 76 (2) gives the Commissioner discretion as to whether to impose this additional tax, but according to the auditors, they will be raising this as a matter of course even if it was an innocent error.