So just recently there was a court case again SARS, which involved one of the big “bug bears” in the life of a citizen in South Africa. If you owe money to SARS and they have tried once to contact you and you were busy…. well then you are seen to be avoiding to pay the debt… In our interactions with SARS we have found that for every 10 telephone calls to SARS you get 5 different answers..
The court case win states the following:
“…the respondent may only use the method in sec 179 to obtain payment through a third party if it complies with the requirements of the section. The wording of section 179(5) is unambiguous and clear – the notice to a third party “may only be issued after delivery of a final demand for payment which must be delivered at least 10 business days before the issue of the notice…” This is a peremptory requirement before the step can be taken to issue a third party notice for the recovery of an outstanding tax debt.”
Another important point to note from the judgement is that the letter of demand must be delivered to the taxpayer – via electronic platform or to the last known address of the taxpayer. A notice generated by the eFiling system does not satisfy the requirement of delivery unless such notice is uploaded on to taxpayer’s profile.
So know your rights.