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La Cour suprême du Canada tranche : les cadres ne pourront se syndiquer au Québec
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Mondial | Publication | February 01, 2017
The Tax Ombud’s office was created in 2013 by the Tax Administration Act. The mandate of the office is to review and address any complaint by a taxpayer regarding a service, procedural or administrative matter arising from the application of the provisions of a tax Act by SARS. The office of the Ombud needs to resolve disputes between taxpayers and SARS and to identify systemic problems within SARS. The office seeks to give taxpayers who have exhausted the SARS complaints process (described in our previous article ) an alternative method of remedying a complaint. Only if there are compelling circumstances will the office address a complaint prior to SARS having been given the opportunity to resolve it.
The process to lodge a complaint is fairly simple. A taxpayer can download the complaints form (OTO 01) from the website (www.taxombud.gov.za), complete it and send it to complaints@taxombud.gov.za. The office can also be contacted on 0800 662 837. The Tax Ombud strives to resolve valid complaints within 15 business days of receipt of a complaint.
According to the Act, the Ombud needs to perform its functions independently. The Ombud will always maintain a neutral position, look at all sides of the problem and recommend corrective action where appropriate and necessary.
The Tax Ombud’s recommendations are not binding on taxpayers or SARS. Despite this, Eric Mkhawane, the chief executive of the Ombud’s office has been quoted saying that in almost all cases, SARS has implemented the Ombud’s recommendations.
Note that lodging a complaint with the Ombud’s office does not remove the taxpayer’s obligation to pay any outstanding tax, penalties or interest. Although the Ombud’s office can propose that collections be stayed, only SARS has the authority to suspend collection.
The Tax Administration Laws Amendment Act contains the following amendments which will strengthen the Tax Ombud’s independence from SARS and its overall effectiveness:
If all options at SARS and the Office of the Tax Ombud have been exhausted and the taxpayer is not satisfied with the manner in which the complaint has been dealt with, one of the remedies available is for the taxpayer to escalate the complaint to the Office of the Public Protector.
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Le budget 2024 propose d’élargir la portée de certains pouvoirs permettant à l’ARC de demander des renseignements aux contribuables tout en prévoyant de nouvelles conséquences pour les contribuables contrevenants.
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L'impôt minimum de remplacement (IMR) est un impôt sur le revenu additionnel prévu dans la Loi de l’impôt sur le revenu (Canada) (la « Loi ») auquel sont assujettis les particuliers et certaines fiducies qui pourraient autrement avoir recours à certaines déductions et exemptions et à certains crédits pour réduire leur impôt sur le revenu fédéral canadien régulier.
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