Taxpayers' right to be notified - Court Judgement

The South African Revenue Service (SARS) can collect outstanding tax debts using several methods, but each has specific procedures that must be followed to ensure due process, especially when a third party is involved. A recent High Court judgment confirmed this, and in doing so, also confirmed the administrative justice principle of providing sufficient notice to the taxpayer prior to appointing an agent for the collecting of outstanding debt. More on this by Althea Soobyah, Tax Consulting Director at Mazars, an internationally integrated partnership, specialising in audit, accounting, tax and advisory services...