The submission of Tax Returns is becoming an increasingly complex task, as SARS eFiling matures to accommodate the vast array of exemptions, provisions and other tax legislative stipulations. These electronic forms are the basis for each and every assessment issued by SARS. The accurate interpretation of the source data is the key to correct completion of these forms.

SARS’s practice of issuing revised assessments based on incomplete submissions or incorrect interpretation of source data has become all too frequent and most revised assessments are in favour of the fiscus. It has become increasingly common for objectionsto be ignored, resulting in tax payers being denied Tax Clearance Certificates. This practice seriously impedes the affected taxpayers from conducting their business activities.