Question
What is the procedure for IAA- internal appeal for SARS
Answers
GPT-4o mini
The Internal Appeal Against SARS (South African Revenue Service) Decision, often referred to as an IAA, allows taxpayers to formally contest decisions made by SARS that they believe are incorrect. Here is a general outline of the procedure for filing an Internal Appeal for SARS in South Africa:
### 1. **Eligibility for Appeal**
- First, ensure that the decision being appealed is eligible for internal appeal. Common decisions that can be appealed include assessments, refusals of deductions, or any adverse rulings.
### 2. **Timeline**
- The appeal must be submitted within 30 days from the date you receive the notice of the decision you wish to contest.
### 3. **Notice of Appeal**
- Prepare a Notice of Appeal which should include:
- Your personal details (name, ID number, contact number).
- The SARS reference number related to the decision.
- A clear identification of the decision being appealed.
- Grounds for the appeal, explaining why you disagree with the decision.
- Any supporting documentation that substantiates your appeal.
### 4. **Submission of the Appeal**
- The appeal must be submitted to SARS in writing. You can typically do this via:
- Email to the designated SARS email address (check the official SARS website for details).
- Alternatively, you may submit the appeal through SARS's eFiling system if applicable.
### 5. **SARS Acknowledgment**
- Once you submit your appeal, SARS will send you an acknowledgment of receipt. This confirms that your appeal has been lodged.
### 6. **SARS Review Process**
- After receiving your appeal, SARS will undertake a review of the decision. This may involve a thorough examination of the facts and evidence you provided.
### 7. **Decision on Appeal**
- SARS will issue a decision regarding your appeal, which they must provide within a specific timeframe, generally 60 business days from the date of the acknowledgment of receipt.
### 8. **Further Action**
- If you are still dissatisfied with the decision made by SARS on your internal appeal, you typically have the option to escalate the matter to the Tax Ombud or pursue further legal recourse through the courts.
### 9. **Seek Professional Advice**
- It may be beneficial to seek assistance from a tax professional or legal advisor, especially if the case is complex.
### 10. **Record Keeping**
- Keep copies of all correspondence, documentation, and any notices related to your appeal for your records.
### Important Notes:
- Always refer to the latest guidelines and regulations from SARS or consult professionals to ensure compliance with current procedures.
- Specific issues may require particular documentation or have unique processes, so it may vary based on your situation.
You can check the official SARS website for specific forms, further details, and any updates to the procedures.
### 1. **Eligibility for Appeal**
- First, ensure that the decision being appealed is eligible for internal appeal. Common decisions that can be appealed include assessments, refusals of deductions, or any adverse rulings.
### 2. **Timeline**
- The appeal must be submitted within 30 days from the date you receive the notice of the decision you wish to contest.
### 3. **Notice of Appeal**
- Prepare a Notice of Appeal which should include:
- Your personal details (name, ID number, contact number).
- The SARS reference number related to the decision.
- A clear identification of the decision being appealed.
- Grounds for the appeal, explaining why you disagree with the decision.
- Any supporting documentation that substantiates your appeal.
### 4. **Submission of the Appeal**
- The appeal must be submitted to SARS in writing. You can typically do this via:
- Email to the designated SARS email address (check the official SARS website for details).
- Alternatively, you may submit the appeal through SARS's eFiling system if applicable.
### 5. **SARS Acknowledgment**
- Once you submit your appeal, SARS will send you an acknowledgment of receipt. This confirms that your appeal has been lodged.
### 6. **SARS Review Process**
- After receiving your appeal, SARS will undertake a review of the decision. This may involve a thorough examination of the facts and evidence you provided.
### 7. **Decision on Appeal**
- SARS will issue a decision regarding your appeal, which they must provide within a specific timeframe, generally 60 business days from the date of the acknowledgment of receipt.
### 8. **Further Action**
- If you are still dissatisfied with the decision made by SARS on your internal appeal, you typically have the option to escalate the matter to the Tax Ombud or pursue further legal recourse through the courts.
### 9. **Seek Professional Advice**
- It may be beneficial to seek assistance from a tax professional or legal advisor, especially if the case is complex.
### 10. **Record Keeping**
- Keep copies of all correspondence, documentation, and any notices related to your appeal for your records.
### Important Notes:
- Always refer to the latest guidelines and regulations from SARS or consult professionals to ensure compliance with current procedures.
- Specific issues may require particular documentation or have unique processes, so it may vary based on your situation.
You can check the official SARS website for specific forms, further details, and any updates to the procedures.