Fairness for all: Case 25

Many taxpayers are unaware that they have a right to approach the South African Revenue Service (SARS) and request remission of administrative penalties. Although SARS has many options for dealing with such requests, including allowing, partially allowing or disallowing requests, the revenue collector must respond within a reasonable time. The case below, a rare complaint lodged with the Office of the Tax Ombud (OTO), details a taxpayer’s request for remission of administrative penalties.