Registering Disputes
We handle the drafting and filing of requests for the remission of penalties and interest, as well as objections and appeals, so your position is properly presented and your chances of a favourable outcome are improved. You get clear, well-prepared submissions that strengthen your case from the outset.
Tax Litigation
We take your appeals and procedural applications to the Tax Court and Tax Board, guiding you through the process and advocating for your best outcome in South Africa and Namibia. You receive experienced representation that ensures your case is clearly argued and procedurally sound.
Settlement
We engage directly with the South African Revenue Services (SARS) and the Namibia Revenue Agency (NamRA) on your behalf, helping you navigate settlement discussions with clarity and confidence. You benefit from strategic, well-managed negotiations aimed at reaching a practical and favourable resolution.
Voluntary Disclosure
We handle the drafting and filing of your voluntary disclosure applications, ensuring everything is accurate, compliant, and positioned to achieve the best possible outcome. You get a clear path to bringing your tax affairs up to date with precision.
Facing a tax dispute can be unsettling. The process is
often complex, time-sensitive, and involves engaging
directly with revenue authorities, which can place
significant pressure on both individuals and businesses.
At AJM, we focus on bringing clarity and steady guidance
to each matter. While we cannot promise a particular
outcome, we ensure that our clients are treated fairly
and meet only what they are legally required to
pay - nothing more, nothing less.
Frequently
Asked Questions
Will disputing the revenue authorities increase my risk or make me a target?
No. Taxpayers are entitled to challenge assessments and decisions made by the revenue authorities. Exercising this right does not, in our experience, increase your risk to be “targeted”, rather, the contrary is often true. Regardless, it is important that the process is handled correctly from the outset.
What is the difference between a tax dispute and an appeal?
When one is engaged in an appeal, it is the final step in a tax dispute, meaning that the matter could not be resolved through interacting with SARS as part of the objection stage. The dispute is, therefore, proceeding either to mediation through a process referred to as “ADR” (alternative dispute resolution), alternatively litigation.
What is a voluntary disclosure, and when should it be considered?
Whenever a taxpayer becomes aware of a mistake that they’ve made when interacting with SARS, they should make voluntary disclosure of it. This applies to both intentional instances of tax evasion as well as innocent mistakes. The process is blind to who is at fault and why – it provides a full absolution of any further consequences, but for the correct amount of tax being required to be paid.
Do I need legal representation for a tax dispute?
It is not legally required, but practically, having an attorney dealing with a tax dispute (which is a specialist field of law) is always a good idea. Not only would representation be necessary to assist with dealing with the substantive issues in dispute, but it would also be wise from a procedural perspective. Often, without representation, taxpayers get the prescribed dispute process wrong, thus disqualifying them from disputing a matter – even with the best of merits.
Do I need to pay the disputed tax even if I decide to lodge a tax dispute?
A taxpayer may request SARS to suspend payment of the disputed tax or a portion thereof due under an assessment if the taxpayer intends to dispute or disputes the liability. During the period commencing on the day that SARS receives such a request and ending 10 business days after notice of SARS’ decision has been issued to the taxpayer, no recovery proceedings may be taken by SARS.
What is an Estimated Assessment, and can I lodge a tax dispute against it?
SARS may issue an assessment based on an estimate if the taxpayer does not submit a return, submits incorrect or inadequate material, or does not submit a response to a request for relevant material after delivery of more than one request for such material. A taxpayer may request SARS to issue a reduced or additional assessment by submitting a true and full return or the relevant material within 40 business days from the date of the estimate assessment. If SARS then decides not to issue a reduced or additional assessment, the taxpayer has the same rights to dispute the estimate assessment as with a regular assessment.
