SARS noncompliance to Tax Administration Act

My complaint is that SARS is acting as if they are above the law and that they do not have to comply with Tax Administration Act (Act 28 of 2011). This Act states what is the powers of SARS and right in the ambit of this Act we find the following provision that SARS must adhere to i.e.: “to provide for reportable arrangements; to provide for the request for information” but here is the fact there are no less than 2731 complaints against SARS on HelloPeter alone and SARS has not responded to a single one of these complaints and this is why I say that SARS act as if they are above the law. In the meantime, SARS is *****ing money from taxpayers and I have proof thereof, and the Office of Tax Ombud (OTO) is not doing their work of protecting the taxpayer. This kind of problem is called a Systemic Issue and currently there are 9 open Systemic Issues at the Office of Tax Ombud (OTO) on which they cannot get SARS to conform to i.e.: SARS refuses to rectify the problems because according to SARS they will have to go through millions of historical assessments to rectify the problems. What you may ask is a Systemic Issue, it is an Issue at SARS pertaining to an operational system, accounting system, procedural or a legal matter, which affects all taxpayers or a large portion of taxpayers adversely. Let us look at some and you will immediately recognize one of them pertaining to your complaint. 1. Delays in payment of refunds. 2. Non-adherence to dispute resolution timeframes and related issues. 3. Inability on the part of SARS to confirm correspondence was sent. 4. Tax Compliance System (TCS). 5. Failure to respond to the request for a deferred payment arrangement within the prescribed turnaround times (21 days). 6. Failure to respond to the request for a compromise within the prescribed turnaround times (90 days). 7. Failure to respond to the request for a suspension of payment within the prescribed turnaround times (30 business days). 8. SARS delays in coding the taxpayer’s profile as a deceased estate and updating the executors’ contact details. 9. SARS repeat verification cases. My complaint has mainly to do with 1, 2, 4 and 9 and another that has to do with their so-called Dispute Resolution System and their *********** Complaints Management Office (CMO) and their absolute ignorance regarding Systemic Issues. Their CMO personnel did not even know what a Systemic Issue (SI) was let alone how to resolve it. So let me first handle issues 1 and 4 because they go hand in hand and it works as follows, the Tax Administration Act (TAA) states that a Tax Credit (remember these words) must be paid to the Taxpayer within 72 hours, but then SARS issues a letter to the taxpayer that states that the assessment had been completed and there is a Tax Credit payable to the taxpayer, take note that this letter does not state that the taxpayer must take any action. Then SARS raises an Additional Assessment (issue 9) and wipes out the Tax Credit by inserting the result of the previous assessment as a Debit amount in the tax calculating section thus nullifying the Tax Credit. In this process (issue 4) two transgressions of the Tax Administration Act takes place i.e.: the Tax credit was not paid out within 72 hours and the raising of an Additional Assessment is ******* because only you as a taxpayer can request it by means of a Notice of Objection (NOO) to an outcome, or if you make a change in your ITR12 statement with new information. But this is how SARS operate and then they blame the taxpayer that you have not responded to their communication, but it does not state that you must take any action. Now for some facts of why I say that SARS is *****ing from the taxpayers, the case in hand is that of my wife where SARS has over a 15-year period raised 9 Additional Assessment to wipe out Tax Credits owed to her of between R 830.00 to R 25 833.20 with total Tax Credits wiped out amounting to R 120 559,00 as of 2019. I have contacted the CMO and as said they had no clue as to what I was talking about. They told me to raise a Request for a Reduced Assessment for each year that the Tax Credits was wiped out which I did, and SARS acknowledged every year’s request and stated that it will take 21 business days to resolve. It is now more than 66 business days later and nothing had been done so we are back at Issue 4. I know that SARS will not respond to this complaint and at this stage there is nothing that I can do because the next step is to follow the Alternative Dispute Resolution (ADR) route, but I cannot do that because you must first have an adverse outcome before you can follow this route. I decided that the only other route will be to take SARS to the Tax Court with a Class Action but for that I need at least 1 000 subscribers to the website https://sarssepush.com so if you feel aggrieved by SARS indifference then subscribe to the website and thereafter, I need 10 000 taxpayers to subscribe (there is more than 500 000 affected Taxpayers who can subscribe if they want to be part of this solution)