Avenue#1: Alternative Dispute Resolution
This is an alternative to the traditional legal route, and can be considered a very cost-effective way to resolve your dispute, because litigation
can more often than not become very costly and time-consuming.
Here, SARS appoints a facilitator to mediate the process.
You meet with SARS, and the facilitator, informally, where you'll state your case with proof of your arguments. If you reach a resolution, SARS will give out a revised assessment.
But if you don't settle your dispute, then you can still appeal to the next 2 avenues…
Avenue#2: The Tax Board
If you're disputing less than R500 000, you can take your case to the tax board.
This is a formal tribunal in which, unlike the Alternative Dispute Resolution (ADR) process, there's more structure, with a chairperson, who's an advocate or attorney, judging your case.
But is still less formal than the next avenue because the chairperson decides on how to conduct matters.
NOTE: There's a 60-day waiting period for a Tax Board decision.
If you're not happy with the decision of the Tax Board, then you can go the next avenue…
Avenue#3: The Tax Court
A judge, or acting judge, of the High Court will hear the case here.
She'll have an accountant and a representative of the commercial business community help him reach his judgment.
Here, you must follow court rules, including how you present your evidence.
NOTE: If you're unhappy with the Tax Court's decision, then you can appeal to the High Court or even the Supreme Court of Appeal.