In the November edition of Fairness for All, we discussed a case where the Office of the Tax Ombud (OTO) highlighted SARS’s conduct in withholding refunds for periods not under verification or audit. In that case, SARS only instituted an audit when its action was challenged by the OTO. This delayed response was seen as an attempt to legitimise its disregard for the legal provisions of the Tax Administration Act (TAA). The refunds involved in this matter exceeded R70 million. Since then, a similar matter, with refunds worth approximately R1.6 billion, was argued in the Johannesburg High Court and presided over by Judge Yacoob.
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