SARS: Medical scheme fringe benefit and Notice of appeal

Good day

1. Medical scheme fringe benefit:

SARS has for 2019 tax year amended a tax return for an individual, being a retired person, to include the portion of medical scheme contributions paid by the pensioner's ex-employer, as income under code 3810. The medical tax credits were adjusted accordingly, but resulted in a higher net tax payable.

However, a medical scheme fringe benefit received by an EMPLOYEE from the employer should be shown as income, BUT, this represents a 'no value benefit' if the payment is made by the employer on behalf of a pensioner.

Various SARS guides and other publications, according to my interpretation, indicate the 'no value benefit' for pensioners.

What are your thoughts on this please?

2. Notice of appeal:

The medical scheme fringe benefit shown as income, plus the fact that nil medical tax credits were allowed by SARS was objected to in a Notice of Objection lodged at SARS via e-filing.

In considering the objection, SARS fixed the medical tax credits, but left the income unchanged, thus the objection was partially/selectively allowed.

SARS also let the employer submit a revised IT3a showing the fringe benefit as income under code 3810, whereas the original IT3a indicated R1.00 income under code 3602.

However, the function to appeal the portion of the objection being disallowed (medical scheme fringe benefit shown as income) is now NOT available on the e-filing profile of the pensioner.

What is to be done in this case now please?

Thank you!

Regards