Being in the service delivery business is quite challenging these days, when the ability to deliver quality service to clients is often significantly dependent on the actions of government departments and other institutional organisations. None more so that when we deal with SARS. We had so many frustrating cases where both we as tax practitioners and our clients, the taxpayers, complied with all procedural and legal requirements, and for instance VAT refunds were withheld for no reason. So it was a victory for both tax practitioners and taxpayers when the Tax Ombud recently issued his report on the investigation into the alleged undue delayed payment of verified refunds by SARS. The investigation concluded that SARS indeed unreasonably withheld tax refunds by applying obstacles provided by their systems. Read our article in this newsletter for a summary of the report, or you can access the full report at
In their response to the Tax Ombud’s Provisional Report, SARS was able to shirk responsibility because the Ombud was not able to provide any specific complaints to substantiate certain allegations. Tax payers are encouraged to lodge their complaints, not only for their own sake, but also to strengthen the hand of the Ombud.
It is National Wills Week in South Africa from 11 to 15 September. It is imperative that every person considers the necessity of a will, as without a valid will a person’s estate will devolve in terms of the provisions of the Intestate Succession Act. Existing wills must be regularly reviewed to ensure that it still reflects the testator’s wishes and that the practical execution of the will have the results as intended by the testator. It is of the utmost importance to gain expert advice and planning around the tax consequences of wills, something which is often forgotten with dire consequences such as cash shortfalls in the estate. We include the Master of the High Court’s brochure on Frequently Asked Questions relating to wills.
We hope that you find our newsletters interesting and informative. As always, if you want to respond to or comment on any of our news items or other relevant information, please contact us at firstname.lastname@example.org or 022 – 482 1169, or join the conversation on our social media platforms on Linkedin and Facebook.
Warm regards until next month.