SARS DISPUTE & RESOLUTION
SARS Disputes
When an assessment is genuinely in dispute, the route matters.
Anchor assesses the assessment, facts, tax position, evidence and procedural status before recommending whether further action is appropriate.
THE SERVICE
A dispute begins with a careful assessment.
The purpose is not to contest every outcome. It is to establish whether there is a supportable basis for action and, if so, which route should be considered.
WHEN THIS MAY MATTER
When dispute support may be relevant.
- CASE.01
An assessment appears inconsistent with the position
The return, facts or treatment may not be reflected as expected in the assessment.
- CASE.02
The reasons or basis need to be understood
The next step may depend on clarifying what SARS has concluded and why.
- CASE.03
There is evidence that has not been properly considered
The available record may support further engagement, subject to the relevant procedural position.
ANCHOR'S ROLE
What Anchor assesses first.
- 01
Assessment and facts
What has been assessed, what the factual record shows and where any difference arises.
- 02
Tax position and evidence
Whether the position has a sound basis and whether the available material can support it.
- 03
Procedure and timing
The current procedural status, relevant deadlines and the commercial value of further action.
INFORMATION & EVIDENCE
The procedural route still depends on the underlying record.
The relevant material may include the assessment, return, SARS correspondence, prior submissions, calculations and documents that establish the facts. A complete file is often as important as the procedural question.
- REF.01Assessment and supporting SARS correspondence
- REF.02Submitted return and prior responses
- REF.03Reasons, notices or procedural records
- REF.04Calculations and reconciliations
- REF.05Underlying factual and financial evidence
- REF.06Verification material already provided
OBJECTIVE ADVICE
A dispute is not always the right answer.
Depending on the facts, the right next step may be a correction, a verification response, further support, a request for reasons, formal dispute action, or deciding that further action is not commercially sensible.
WHAT HAPPENS NEXT
Decide the route on the facts.
Where formal action is appropriate, the matter is prepared around the assessment, the applicable position and the supporting evidence—not around a promise of an outcome.
- 01Review the assessment, factual record and procedural status.
- 02Identify the available support and whether reasons, correction or further evidence are needed.
- 03Recommend the proportionate route, which may include a formal objection or appeal where appropriate.
ASSESS THE ROUTE
Discuss an assessment or SARS dispute.
Start with the assessment, the position taken and the correspondence or evidence already available.
Request a Case Assessment