The SAIT Tax Administration and Dispute Resolution Work Group submitted comprehensive feedback on the 2024 Draft Tax Administration Laws Amendment Bill, addressing key concerns around taxpayer representation in the Tax Court, cost recovery by SARS officials, and expanded powers for SARS in debt recovery. The submission critiques the lack of clarity in defining “fit and proper” representatives, warns of administrative burdens in cost taxation, and raises concerns about the impact of SARS interviews on taxpayer rights. It supports amendments aligned with constitutional rulings on taxpayer confidentiality and suggests clearer dispute resolution procedures, especially regarding ADR and tax board jurisdiction. The group also highlights the need for practical relief for companies in business rescue, particularly regarding tax compliance status, and welcomes clarity on public officer appointments.
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