[Question] SARS Judgement

[Craig Dlamini]

Good day,

I trust you are all in good spirit.

I have a query. My possible client was issued with a judgement from SARS, I do not have exact details of that the judgement was for but I can with almost all certainty confirm it was due to non-compliance.

My client subsequently followed procedures to have his tax affairs sorted out in order to comply with SARS. However he informed me that the judgement against him will only cease after 5 years. According to my knowledge, once the tax affairs are complied with the judgement should be scratched. Secondly should he approach the tax courts? I briefly read over the Tax Administration which provides a few remedies however I have never encountered a case where a judgement is for 5 years.

Any input would be highly appreciated.

Regards,
Craig Dlamini

[Andromeda]

A judgment in favour of SARS, or anybody else, is never scratched?

As far as I know it will remain on his credit profile for 7 years, not 5.

[Craig Dlamini]

A judgment in favour of SARS, or anybody else, is never scratched?

As far as I know it will remain on his credit profile for 7 years, not 5.

I read in the Tax Administration Act that there are certain remedies he can take i.e applying to be set aside by the tax court.

Thank you for your reply truly appreciated

[Andromeda]

Hi Craig

Yes, a judgement in favour of SARS, especially if granted in terms of Sec.91, can be rescinded if shown by the taxpayer to be incorrect granted.

[Craig Dlamini]

Is it true that if the tax payer is a first time offender that SARS has to be more lenient towards him? The TAA reads that SARS can provide some sort of leniency towards first time offenders. Furthermore the Act also states SARS has the responsibility from time to time furnish the taxpayer with a statement of account. if this was not done then it can be said sars was in breach and it was not the clients fault entirely. although the income tax says it is the taxpayers responsibility that his affairs are up to date

[Craig Dlamini]

My next question is then which act takes more presidency the TAA or the income tax act?

Your input is highly appreciated Andromeda thanks again

[Houses4Rent]

SARS obliged to send statements? Forget it. I found some odd debt only by accident digging deep thy yourself and clock on tax status request. That is where I found out and then had to dig really deep to see why it was red.
Whenever I checked for outstanding payments all said zero. All self generated statements on e-filing said zero too. Then I found this debt. I argued how was I supposed to know if SARS did not tell me nor shows on their systems. They refused to give any levy and never admitted any fault even after repeated escalation.

[Craig Dlamini]

Hi House4Rent,

I will be posting the relevant sections of the act once ive compiled it