NATIONAL NEWS - The automated system enables employers to lodge disputes via eFiling and electronically at any SARS branch, manage their tax profiles better and also have a consolidated view of all disputes lodged for Personal Income Tax (PIT), Corporate Income Tax (CIT), Value-Added Tax (VAT) and now PAYE.
To assist employers in following the correct dispute sequence and complete all required information, eFiling now entails an entirely guided process. The eFiling guided process ensures that the dispute is submitted according to legislative requirements and thereby eliminating any possible invalid disputes from being submitted to SARS.
The PAYE dispute management process has a wide range of benefits that will make managing tax affairs more efficient.
These include:
- The ability to lodge disputes including Request for Remission (RFR), Notice of Objection (NOO) and Notice of Appeal (NOA) on eFiling platform or at your nearest SARS branch.
- The ability to Request for Reasons (RFRE) via eFiling or at the nearest SARS branch.
- The ability to request suspension of payment via eFiling or at the nearest SARS branch.
- The ability to submit reasons for late submission of the dispute via eFiling or at the nearest SARS branch.
- All dispute correspondence can be viewed at the click of a button, and where applicable, supporting documents can be uploaded via eFiling or submitted at the nearest SARS branch.
- Employers will have a consolidated view of all disputes lodged for Personal Income Tax (PIT), Corporate Income Tax (CIT), Value-Added Tax (VAT) and now PAYE.
- Outcome letters for RFRs and NOOs, request for late submission as well as suspension of payment are conveniently available on the taxpayer’s eFiling profile.
The process provides the ability to dispute multiple periods on one dispute form up to a maximum of 12 periods for VAT and PAYE.
- The ability to submit disputes will be based on user submission rights.
Request for Reasons
SARS has implemented an electronic Request for Reasons process via eFiling and the SARS branches for Personal Income Tax (PIT), Company Income Tax (CIT), Value-Added Tax (VAT) and Pay-As-You-Earn (PAYE).
The new dispute management process will introduce a separate condonation workflow whereby the employer will be allowed to submit the Request for Reasons, Notice of Objection (NOO) or Notice of Appeal (NOA) after the periods prescribed by the Dispute Resolution Rules have lapsed. Prior to the introduction of the separate workflow, the condonation process was included in the actual dispute process.
