A win for a taxpayer as third party notice issued to bank for withdrawal of funds is declared unlawful.
SIP Project Managers vs The Commissioner for Sars relates to Sars’ appointment of Standard Bank as a third party agent to withdraw funds from the taxpayer’s bank account to settle a tax debt.
In terms of the Tax Administration Act , a final letter of demand must be delivered to the taxpayer at least 10 days before the issue of a third party notice. Sars could not produce an affidavit deposed by any official who had personal knowledge that the letters of demand were on the taxpayer’s eFiling profile. All that Sars could show was that the letters of demand were created on the dates reflected, but not correctly submitted to the registered user and “delivered”, per the Rules for Electronic Communications issued in terms of the TAA.
The taxpayer should be alerted that Sars has raised further queries, and that an additional assessment has been raised.
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