Times have certainly changed. Ten years ago a tax query from a
SARS assessor would find its way to the desk of the financial
director or in-house tax advisor who would send it off to their
auditors.
The auditors would, in turn, give it to their tax department who
would draft a reply to SARS and hope the matter went away. If not,
an informal meeting between the financial director and tax advisor
at the audit firm would usually settle the dispute.
Nowadays SARS is a word class organisation. It attracts top
talent at all levels, is efficient and successful. The query from a
SARS assessor is now just the first step in a complex dispute
resolution process. And going to your auditor for assistance in a
dispute resolution matter is a bit like going to see your lawyer to
help finalise your annual financial statements.
