Updated SARS Service Charter

May 20, 2022 by NowHR Author in Blog, NowHR News, Uncategorized 0

The South African Revenue Services (SARS) have recently released an updated Service Charter. The new Service Charter comes into effect from 1 April 2022 and details their service commitment for Tax, Customs & Excise.

According to SARS, the new and updated Service Charter is the outcome of several engagements, including external inputs received and audit observations raised by the Office of the Tax Ombud, some of which include systemic issues.

The SARS website highlights the following:

Why was the Service Charter reviewed and what has changed?

The SARS Commissioner has introduced the new organisational language, Vision 2024 and Nine Strategic Objectives which SARS’s work should align. In the revisit of the Compliance Theory & Model and the Leadership Model, SARS had to revisit how it commits to service levels in a practical manner. The Service Charter as a tool of commitment should help SARS with clarity and certainty in making it easy to connect all SARS employees and operations in the value chain to deliver outcomes in line with Service Obsession.

What has changed:

The tax system value chain has included newly defined metrics.
The inclusion of more digital functionalities and virtual engagements through eBooking.
Service Level commitments have taken the practicality of high volumes and integrated some transactional work on an average of about 20 – 30% which have inherent exceptional complexity that causes them to exceed standard committed service levels.
SARS is committing to work on improving communication to update taxpayers on the status of their requests on eFiling and others means.
Taxpayers’ Rights and Obligations have been consolidated and elaborated.
The Charter highlights that the primary resolution of service failures should be where engagement is happening at the branch or centre before escalation to higher authorities.

Taxpayer’s Rights and Obligations

You have a RIGHT to:	You have an OBLIGATION to:
Clarity and certainty (to be informed) of obligations to SARS – Be empowered & enabled as a taxpayer & trader proactively. – Receive customized support. – Have access to leverage products (digital & manual). – Participate in SARS surveys.	Timeously engage, register and comply with legal obligations – Find out and honour due dates. – Register for relevant tax and subscribe to others as you meet minimum requirements. – Withhold any trust tax money and pay it over to SARS on time.
Excellent service irrespective of the method of engagement with SARS – Experience high-quality service. – SARS to exceed taxpayers’ expectations. – Consistent service wherever one engages SARS. – Service recovery on the raised issue.	Cooperate in full, and provide accurate and truthful information through efficient and timeous engagement via appropriate channels – No understatement or over declaration. – Engagement is through efficient and effective means or channels.
Be heard, complain and lodge disputes that are resolved timeously – When not satisfied, engage the immediate supervisor / manager there. – Escalate through SARS complaints processes. – Request for reasons if one does not understand an outcome. – Lodge an objection within prescribed timelines. – Escalate to Office of Tax Ombud if exhausted SARS processes in disagreement with SARS on administrative matters.	Provide all supporting documentation and information within the required timeframes – Acquaint with SARS issued letters on requested information. – Safely store user data and or information used for tax purposes for a minimum of five years. – Observe timelines. – Update SARS with current contact and banking information.
Be treated without fear, favour, or prejudice by SARS in a confidential manner, within the relevant legislative framework – All to be equal before the law. – No intimidation or harassment. – No unfair treatment. – No unlawful disclosure of taxpayer declared information. – Be treated professionally by SARS.	Act honestly and have respect for the tax system – Honour your tax obligations – Be loyal to the country & tax system. – Assist in deterring non-compliance by reporting tax fraud and non-compliance with tax legislation. – Refuse to collude or conceal criminality. – Report any fraud or criminality you are aware of. – Apply your fiscal citizenry responsibility all the time.
Be represented by a professional – Ethically qualified certified and or accredited practitioner / agent can be authorized to handle your matters with SARS. – All transactions done in the account by a representative will be regarded as done by the taxpayer / trader. – Representative will participate in stakeholders’ forums on taxpayers’ behalf to improve tax administration.	Accept personal responsibility for all SARS affairs and not abdicate accountability – Your tax reference number(s) and your credentials remain your identity and will be safely stored. – Representation does not delegate accountability and accountability. – Whatever your representative is authorized to do, it is on your behalf.
Respect by all SARS officials – Courteous behaviour all the time. – Respect is mutual. – Considered honest unless proven otherwise. – Delightful service experience by all SARS officials.	Respect for the legislative work done by all SARS officials – Accept an enquiry / transaction outcome to have been done faithfully. – Will be factual in all transactions. – Accept that voluntary compliance is the taxpayer’s responsibility. – Avoid tax evasion and illegal tax avoidance.

Scope and Service Timeframes

The SARS Service Charter covers the following areas:

Engagement with SARS
Registration
Returns
Customs Declaration
Verification
Audit
Refunds
Payments
Debt
Disputes
Tax Clearance Status
Voluntary Disclosure programme
Service Failures
Complaints to the Tax Ombud

For more detail on the service timeframes, access the detailed Service Charter at the bottom of this article.

How to complain to SARS

If you are unhappy with SARS’s service after following the normal processes, you may complain as follows:

Through SARS eFiling.
By calling the SARS Contact Centre on 0800 00 7277.
By calling the SARS Complaints Office at 0860 12 12 16.
At a SARS Branch by making an appointment.

For more information, see the SARS Complaints Process.

How to complain to the Tax Ombud

If you have exhausted all complaint processes through SARS or have compelling circumstances, you may lodge a complaint with the office of the Tax Ombud as follows: