Appeals, postponements and reviews: appeals: what SA items are subject to appeal?
There are two types of item against which a taxpayer, (or a taxpayer’s representative), may appeal
- SA charge based item
- SA non charge based item
SA charged based items
Charged based items are those for which a charge is created on the taxpayer’s SA record. These items can be viewed in function VIEW STATEMENT. The charge may relate to tax, penalties, surcharge (for tax years 2009-10 and earlier) or interest.
An appeal against a charge based item will often be accompanied by an application to postpone payment, although the circumstances in which a charge may be formally stoodover are very limited.
The taxpayer may appeal against the following types of charge based item
- Fixed penalty for late filing of SA return
- Daily penalty for late filing of SA return
- Tax geared penalty for late filing of SA return
- Tax geared penalty for incorrect SA return
- Tax geared penalty for failure to notify chargeability
- Tax geared penalty for late payment
- Tax geared penalty for excessive reduction of payments on account
- Penalty for failure to produce documents
- Penalty for failure to keep records
- Surcharge (for tax years 2009-10, and earlier)
- Revenue assessment (SAM20130)
- Revenue amendment to SA return (SAM21020)
- Jeopardy amendment (SAM21010)
The taxpayer has no right of appeal against the following items
- Revenue determinations
- Balancing payments
- Payments on Account (although the taxpayer may claim to reduce the amounts payable)
- Correction notices (although the taxpayer has the right to reject our corrections)
- Revenue calculations
SA non charge based items
Non charged based items are those for which no charge is created on the taxpayer’s SA record. A postponement application should never accompany an appeal against one of these items.
The taxpayer may appeal against the following types of non charge based item
- A Revenue requirement to produce documents
- The continuation of a Revenue enquiry
- A Revenue amendment of a partnership statement