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SARS Decision Revision

Not all of SARS’ decisions are subject to the SARS objection and appeal process (see SARS objections and appeals). Taxpayers may nevertheless be aggrieved by a decision taken by SARS. In these cases, taxpayers can request, what is called, a ‘section 9 review’ of SARS’ decision.

Examples of decisions not subject to objection and appeal include:

not to allow a VDP application (see Voluntary Disclosure Program)
to audit a taxpayer (see SARS audit assistance)
not pay a refund due to a taxpayer (see tax refunds)
not to grant suspension of payment pending and objection or appeal
not to issue a tax clearance certificate
not to reduce an assessment under section 98
not to reduce an assessment in terms of section 93(1)(d) (see SARS reduced assessments)

All the above decisions (and more) are challengeable in terms of a section 9 review. A section 9 reviews in essence entails that a SARS official or senior SARS official reconsiders a previous decision taken by SARS. The process is often a more practical and more economical alternative to having SARS’ decisions reviewed under the Promotion of Administrative Justice Act.

It, however, does require considerable technical knowledge of the applicable tax law and also an understanding of the process to be followed to ensure the intended end is eventually achieved.

As master tax practitioners, we have submitted section 9 reviews as alternative to High Court litigation.

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