In general, it can be quite difficult for South African taxpayers to successfully apply for a tax debt compromise, especially given the strict criteria that must be met. If an application to compromise a tax debt is rejected, a subject would have the right to reconsider the SARS decision by initiating a review procedure before the High Court. A compromise cannot be considered if the taxpayer challenges the debt. Therefore, as long as a case is challenged or challenged, a compromise cannot be contemplated. If the taxpayer wants to compromise, he must withdraw his appeal or complaint. SARS submitted that the use of the term «material» under Section 205 applied to all information that had not been disclosed as substantial by the subject. In this context, SARS believes that SARS is entitled to complete and accurate information to carry out its tax collection mandate. SARS also submitted that the information provided to Section 205 was either accurate or inaccurate. Therefore, any misrepresentation or non-disclosure would automatically be essential. If you are executing your compliance status, you should have an overview of the amount you owe SARS. If you are not 100% sure of the amount of SARS, you should contact them via your call centre to request your balances. If you don`t stay away from a branch of SARS, a visit to the SARS branch would not kill. When you visit, make sure you have all your information with you so you don`t get rejected.
If you were registered for the e-submission, you will eventually make an account statement to see how much you owe SARS. Your next step will be to pay for SARS. Contact SARS or your tax advisor to help you load a payment that can then be released from your bank account. In reviewing the first stage of the investigation, the Tribunal recognized that the particular circumstances of each case indicated whether a subject may be in serious difficulty in the absence of exemption from his or her tax debts. It was found that even in situations where a policyholder would not remain destitute after paying the corresponding tax obligations, serious difficulties could arise and that an assessment of the circumstances of each subject should be carried out in light of normal community standards. Section 203 of the TAA also lists situations in which a tax debt cannot be challenged and, if any of these circumstances are present, SARS will not accept a request to compromise a tax debt. Even if SARS adopts a compromise amendment and an agreement is signed by SARS and the taxpayer implements the compromise, SARS is not bound by compromise if one of the circumstances of s205 taA is present, even if it turns out that the debtor did not disclose an essential fact to which the compromise refers.