2022
TAX ADMINISTRATION (TAX3704)
ASSIGNMENT 02 SOLUTIONS SEMESTER 1
2022
MEL
, 1a) The office of the Tax Ombud provides with a fair and simple way to seek a resolution
for a service, procedure or administrative dispute you have already unsuccessfully tried
to resolve through SARS. The Office of the Tax Ombud is independent of SARS.
b) The basic stages in the dispute-resolution process are:
1. The taxpayer submitting an objection, which SARS may allow, in full or partially,
or may disallow.
2. The taxpayer may then appeal against SARS‘s decision to disallow any part of the
original objection.
3. The appeal may proceed via the Alternative Dispute Resolution (ADR) process,
a hearing by the Tax Board and/or a hearing by the Tax Court.
1|Page
TAX ADMINISTRATION (TAX3704)
ASSIGNMENT 02 SOLUTIONS SEMESTER 1
2022
MEL
, 1a) The office of the Tax Ombud provides with a fair and simple way to seek a resolution
for a service, procedure or administrative dispute you have already unsuccessfully tried
to resolve through SARS. The Office of the Tax Ombud is independent of SARS.
b) The basic stages in the dispute-resolution process are:
1. The taxpayer submitting an objection, which SARS may allow, in full or partially,
or may disallow.
2. The taxpayer may then appeal against SARS‘s decision to disallow any part of the
original objection.
3. The appeal may proceed via the Alternative Dispute Resolution (ADR) process,
a hearing by the Tax Board and/or a hearing by the Tax Court.
1|Page
