Good day all.

I have recently come into contact with something SARS calls a "consistency check". I submitted a clients Feb VAT201 return on 25/03/2022, SARS has yet assessed the return and the return for 2022/02 is still showing as outstanding with SARS. The taxpayer is due quite a large refund and I assume this is why SARS flagged it, but I can't understand why SARS can't just audit the VAT return? I contacted the call centre only for them to advise me that SARS is busy with an consistency check, the only thing I could do was escalate the case and submit a compliant with the CMO. Despite doing my homework I have found no reference to a "consistency check" anywhere in SARS service charter, SARS website or any binding/legal document issued by SARS.

Can anyone provide me with some clarity on this tactic by SARS and is this legal?

p.s. this is the second time I had to deal with this issue.