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09 July 2018

South African Revenue Service publishes its Service Charter

The South African Revenue Service (SARS) published its long-awaited Service Charter on 28 June 2018. The objective of the Service Charter is to ensure that SARS officials provide a service that is, among others, "fair, accurate and based on mutual trust and respect."

While the Service Charter sets out taxpayers' rights and obligations in respect of paying taxes, it also sets out timeframes pertaining to the following:

  • Engagement with SARS
  • Registration
  • Returns/declarations
  • Inspections, audits and verifications
  • Refunds
  • Payments
  • Debts
  • Disputes

It's important to note that although the Service Charter has been issued to guide both SARS and taxpayers, in the event the Service Charter is in conflict with applicable legislation, the relevant legislation will take precedent.

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CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young Advisory Services (Pty) Ltd, Africa Tax Controversy Leader, Johannesburg

  • Mmangaliso Nzimande
    mmangaliso.nzimande@za.ey.com

Ernst & Young Advisory Services (Pty) Ltd, Johannesburg

  • Althea Soobyah
    althea.n.soobyah@za.ey.com
  • Jula Mabena
    jula.mabena@za.ey.com
  • Ntando Goba
    ntando.goba@za.ey.com
  • Michelle Orsmond
    michelle.orsmond@za.ey.com

Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London

  • Rendani Neluvhalani
    rendani.mabel.neluvhalani@uk.ey.com
  • Byron Thomas
    bthomas4@uk.ey.com

Ernst & Young LLP, Pan African Tax Desk, New York

  • Silke Mattern
    silke.mattern@ey.com
  • Dele A. Olaogun
    dele.olaogun@ey.com

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ATTACHMENT

PDF version of this Tax Alert

Document ID: 2018-5836

 
 

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