DISPUTES CAN NOW BE LODGED VIA eFILING
Taxpayers can now:
- Lodge a dispute
Request suspension of payment
Request remission of interest and penalties (RFR)
These processes can also be carried out electronically at a SARS branch.
Taxpayers wishing to lodge a dispute and simultaneously request a suspension of payment can do this electronically at a SARS branch but not via eFiling which cannot currently accommodate this facility as it only supports standalone Suspension of Payment and not Suspension with Dispute.
RFRs can only be completed after an IT34 (assessment) has been issued.
These new facilities will make it easier for taxpayers in their interactions with SARS.
USE THE CORRECTION FACILITY ON eFILING
Don’t forget the Correction function on eFiling. This allows taxpayers to correct errors made in income tax and VAT submissions (you can only use the VAT Correction tab for understatements or overstatements). If you realise a mistake has been made, it pays to correct it. This should improve communications with SARS – if SARS pick up this error before you do, it could lead to unnecessary disputes and all the anxiety this can bring upon a taxpayer.
Note you can only use this Correction tab to amend the last version submitted to SARS, so make sure the correct submission is with SARS.