Tax dispute survey

Taxing times

This report highlights our findings about client experiences pertaining to SARS tax audits (across all tax types) and disputes as well as taxpayer behaviours.

Overview

The pace at which tax authorities globally have changed and intensified their approach — both unilaterally and cooperatively with taxpayers — has been rapid. In South Africa, this has been complicated by a number of structural, leadership and policy changes within revenue service over the past five years. In this context, we recognised the importance of engaging with our clients’ to find out more about their experiences with SARS and, more specifically, the perceptions of those in charge of managing their company’s tax disputes.

In order to enable businesses to improve their dealings with SARS and contribute to economic transformation and success in this changing world, our survey aimed to create a baseline that can support constructive engagement with SARS on how it can improve efficiency, trust and credibility.

Woman in a white blouse smiling

About the survey

This report highlights the survey’s findings about client experiences pertaining to SARS tax audits (across all tax types) and disputes as well as taxpayer behaviours.

An online survey was sent to over 5 300 PwC South Africa clients who are in charge of tax functions (which include small, medium and large local operations as well as multinational companies operating in South Africa) across all industries. The findings are based on feedback from the 285 respondents who completed the survey during July 2018.

Survey questions were divided across five major clusters of experiences:

• Audit process – across corporate income tax (CIT), value-added tax (VAT), pay-as-you-earn (PAYE) and transfer pricing (TP);

• Debt management processes;

• Voluntary Disclosure Programme;

• SARS service delivery; and

• Taxpayer behaviours.

 

Audit dispute process life cycle

The audit/dispute process life cycle

To provide readers with a better understanding of the results of this survey, view the overview of the life cycle of a typical tax audit.

Contact us

Elle-Sarah Rossato
Leader: Tax Controversy and Dispute Resolution, PwC South Africa
Tel: 011 797 4938
Email

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