An objection/appeal review is designed to ensure you cover all the required grounds for objection and that your objection is valid.
The decision by the Supreme Court of Appeal (“SCA”) in HR Computek (Pty) Ltd v SARS (South African Revenue Service) put it beyond doubt that a taxpayer is restricted to disputing an assessment on the grounds raised by it in its objection.
Yes, that NOO1 or ADR (Alternative Dispute Resolution) 1 often completed and submitted in haste limits you as a taxpayer to dispute the assessment on the basis of what you said in the ADR1 or NOO1 all the way through to the Supreme Court of Appeal. If an objection is not properly considered, a taxpayer may, as did HR Computek (Pty) Ltd, suffer severe consequences concomitant upon not treating an objection with the required due diligence.
Don’t suffer the dire consequences suffered by the taxpayer in the HR Computek case. Contact us to help you determine whether you have sufficiently covered all the grounds for objection and to ensure your objection is valid.
Further, an objection must be valid before SARS (South African Revenue Service) will even consider the merits of your objection. An invalid objection will cost you time and time is precious in the arena of tax dispute resolution and may result in your objection being declared invalid or disregarded.