It's important that you know your rights regarding audits.
Do the following when you receive notice of the audit:
According to the Practical Tax Loose Leaf Service, when you receive notice of the audit, you must send SARS a letter asking for copies of the SARS identification cards of the auditor and the team leader or line manager.
If SARS doesn't produce these, you can assume that the person mentioned in the letter (notice) isn't a SARS official. This is according to Section 8(3) of the Tax Administration Act (TAA).
Then once SARS responds by giving you the copies you've requests, send another letter a asking SARS to explain the following to you:
What if SARS rejects your request for the risk analysis report or a copy of the audit file?
In this case, lodge an internal appeal in terms of Section 74 of the PAIA.
Also keep in mind that you have the right to withhold information from SARS until the process of internal appeal is complete.
'Everyone has the right to administrative action that is lawful, reasonable and procedurally fair. This includes any action or decision taken by SARS,' says the Loose Leaf Service.
Knowing what you must do when you receive notice of the audit will help ensure you safeguard your rights and ensure SARS acts lawfully.
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