ARTICLE · 08 JULY 2013

SARS Audits And Taxpayers’ Rights

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The Tax Administration Act, Act 28 of 2011brought with it many changes to not only taxpayers' rights and obligations but the reciprocal rights and obligations on the part of the South African Revenue Service in its continuous business of revenue collection.

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The Tax Administration Act, Act 28 of 2011 ('the TAA') came into effect on 1 October 2012. Its promulgation brought with it many changes to not only taxpayers' rights and obligations but the reciprocal rights and obligations on the part of the South African Revenue Service ('SARS') in its continuous business of revenue collection. Some of the amendments and repeals of sections previously contained in the Income Tax Act, Act 58 of 1962 ('the Act') have seen a welcome improvement in taxpayers' rights. One of these improvements is contained in section 42 of the Act.

Previously, the Act contained no obligation on SARS to keep the taxpayer informed during an audit, nor did it provide for a timeline on the time period SARS could take to complete an Audit. The taxpayer could thus be left in limbo and be uncertain as to when an audit may be completed. This position was clearly not conducive to good commercial nor equitable practice and if the taxpayer were to enquire with

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