What Is the SARS Service Charter and How Can It Help You?

The SARS Service Charter is a document that outlines the public commitment of SARS to taxpayers and traders, as well as the obligations SARS has of the taxpayers. It is regularly reviewed in order to monitor service and improve efficiency, and to ensure that SARS meets its commitments. It sets out the level of service taxpayers can expect when interacting with SARS. The Charter not only outlines the expectations taxpayers can have from SARS, but is a two-way agreement. It sets out what expectations SARS and its employees can have of the taxpayer, which include legal compliance in a timely way, cooperation with SARS, respecting the SARS employees, and acting in an honest and respectful way toward the tax system.

The Service Charter is fundamentally about transparency, accountability, and building trust in the tax system. Its aim is to provide an efficient and effective service for collecting revenue in a way that protects the rights and dignity of those it serves. The Service Charter outlines how SARS delivers services across areas such as registrations, tax returns, audits, refunds, payments, and customs processes, and it includes service standards and timeframes. It is written to help users understand how long processes should take and what to expect from SARS.

What does the SARS Service Charter Say?

The rights that the taxpayer has, according to the Service Charter are:

• Clarity and certainty (to be informed) of obligations to SARS
• Excellent service, irrespective of the method of engagement with SARS
• Be heard, make a complaint and lodge disputes that are resolved timeously
• Be treated without fear, favour, or prejudice by SARS in a confidential manner, within the relevant legislative framework
• Be represented by a professional
• Be respected by all SARS officials

These rights are designed to make compliance easier and to ensure that SARS is held accountable for the service it delivers.

Alongside these rights, the Charter also outlines your obligations, such as:

• Timeously engage, register and comply with legal obligations
• Co-operate in full and provide accurate, truthful information through efficient and timeous engagement via appropriate channels
• Provide all supporting documentation and information within the required timeframes, as requested
• Act honestly and have respect for the tax system
• Assist in deterring non-compliance by reporting tax fraud and non compliance with tax legislation
• Accept personal responsibility and accountability for all your tax affairs
• Respect the work done by all SARS officials

SARS’s broader goal is to promote voluntary compliance, and only to enforce rules where it is necessary.

How Does The SARS Service Charter Help You?

The SARS Service Charter is a tool that practically helps taxpayers in several different ways:

1. It sets clear expectations for both the taxpayer and the SARS employees regarding service levels, compliance, turnaround times for queries and refunds, transparency and cooperation.
2. It empowers you – the Charter outlines your rights as the taxpayer, and so helps you to have confidence knowing what you can expect from SARS, and therefore what you can demand from them.
3. Improves transparency – you as the taxpayer have a right to know how SARS operates and what processes are involved, and that includes being able to ask questions and expect to get clear and timeous responses.
4. Provides accountability for SARS employees to fulfill their obligations, and explains how complaints can be escalated if necessary.
   Supports better compliance by setting the standard for SARS staff to improve their service level so that you are able to meet your tax and customs obligations.

The Service Charter provides an important role in improving relations between SARS and the taxpayers by clearly defining rights, obligations and service standards from both parties. It aims to provide an efficient, effective and fair tax system where everyone is treated with respect and where there is greater trust through transparency and accountability for all involved.

For you as the taxpayer, understanding the SARS Service Charter helps you to orient yourself around the system, hold SARS accountable and stay compliant.