Just as SARS will ask you for written reasons why it mustn't impose the 200% additional tax, you're allowed to ask SARS to give in writing its reasons for imposing whatever amount of additional tax it has been imposing, says the Practical Tax Loose Leaf Service.
While you may be in the wrong, it's important you exercise this right by making sure SARS complies with PAJA.
Here's how to ensure SARS complies with PAJA
The Promotion of Administrative Justice Act (PAJA), introduced in 2000, requires organisations such as SARS to give you written notice whenever it'll take action taken that could materially and adversely affect you, the Loose Leaf explains.
This means you must make sure SARS informs you of:
This information will come in handy if you decide to draw up an objection and appeal to SARS.
Don't overlook your right under this Act. Use it to defend yourself against unreasonable or unfair treatment by SARS and its officials. You can read more about the Act here.