Revenue Administration in Sub-Saharan Africa - International Tax ...

You are entitled to expect SARS:Box 3: SARS Service Charter (Proposed)• To help you by respecting and giving effect to:• Your right to certainty and to be informed, assisted and heard;• Your right to complain, object and appeal where you are dissatisfied or disputeyour tax liability;• Your right to pay no more than the correct amount of tax and to be refundedfor any excess amount paid; and• Your right to privacy and the treatment of your information as secret andconfidential that may only be used for the purpose for which it was obtained.• To treat you in accordance with our constitutional mandate by:• Respecting, protecting, promoting and fulfilling your constitutional rights;• Acting professionally and in accordance with a high standard of professionalethics;• Treating you impartially, fairly, equitably and without bias;• Being responsive to your needs, enquiries and requests;• Providing you with timely, accessible and accurate information and feedback;• Treating you with respect, courtesy, consideration and sensitivity havingregard to your individual, cultural and specific needs;• Treating you as being honest in your tax affairs unless you act otherwise;• Minimizing the costs and burden of tax compliance; and• Adhering to our prescribed service standards in our interactions with you.If you are unsatisfied you can:• Question our decisions and require that we explain decisions which affect you.• Lodge a complaint regarding our administrative conduct and request a reviewthereof.• Exercise your right to object and appeal.In return, your obligations are to:• Be honest and truthful in your dealings with us.• Be co-operative and treat our officials with courtesy, consideration andrespect.• Provide accurate information and documents on time.• Keep sufficient records and books for the required retention period.• Pay your taxes or taxes withheld by you on time.• Understand and appreciate the risk of non-compliance or evasion.Source: SARS website20