The South African Revenue Service (SARS) has published a client charter detailing your rights and obligations.
You are entitled to expect SARS:
- To help you:
- by being courteous at all times;
- to understand your rights and obligations;
- by continuously upgrading the quality of our service; and
- by being accessible.
- To be fair:
- by expecting you to pay only what is due under law;
- by treating everyone equally; and
- by ensuring everyone pays their fair share.
- To protect your Constitutional rights:
- by keeping your private affairs strictly confidential;
- by furnishing you with reasons for decisions taken; and
- by applying the law consistently and impartially.
- If you are not satisfied, you may:
- request that your tax affairs be re-examined;
- exercise your right to object and appeal; and
- request that we advise you of the procedures to be followed in lodging an objection and appeal.
In return, your obligations are to:
- be honest;
- timeously submit full and accurate information;
- pay your tax on time and in full; and
- encourage others to pay their tax.