When a taxpayer receives a request from SARS for information at the commencement of an inquiry and audit, the taxpayer should proceed with extreme caution. In most instances there will be no open lines of communication between SARS and the taxpayer, and in order for the taxpayer to determine the lawfulness, reasonableness and procedural fairness of SARS’ intentions in conducting any enquiry and audit, it is submitted that it is necessary for the taxpayer to obtain certain key information, relying on the justiciable right to transparency, as envisaged in s 195(1)(g). The most convenient way the taxpayer can do this is by requesting SARS to answer the following questions, carefully designed and based on foreign case law to obtain key explanations of why SARS is not transgressing the boundaries of lawfulness, reasonableness or procedural fairness in conducting the inquiry and audit, thereby ensuring the taxpayer that SARS is compliant with ss 2, 32, 33 and 195(1) and 237 of the Constitution, 1996.
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– WHITE PAPER: Asking SARS Questions Before the Commencement of an Audit.
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