Fairness for all: Case 28

The South African Revenue Service’s (SARS) action of incorrectly invalidating objections is one of the issues raised and addressed in the Tax Ombud’s Systemic Investigation Report (2020), which concluded that there was a 31% error rate where objections were incorrectly invalidated for various reasons. The case below illustrates another instance of SARS incorrectly invalidating an objection.