The law is very clear on when a SARS refund is due to a taxpayer. Excuses such as an audit on a different tax period or different tax year are not legitimate excuses. If a refund is due to the taxpayer under law, SARS should pay the refund. It really is as simple as that. Yet, in practice, it is often as difficult as squeezing water from a stone.
Where SARS refuses to pay a refund that is clearly due under law, taxpayers can take several steps against SARS to ensure timeous payment of the refund. While the Complaints Management office and Tax Ombud are indeed options, they are known not to have been effective in some cases.
We have a strategic solution to force payment of refunds that are undeniably due and payable. This includes litigation only as last resort.