The South African Revenue Service (SARS) has launched a public consultation on the Advance Tax Rulings System. In particular, SARS is seeking comments on the following:
- The overall application process – Is the process efficient, effective and user friendly?
- The eFiling interphase – Is the interphase user-friendly and effective?
- Turnaround times.
- Cost recovery and payment system.
- The specific exclusions and no-rulings list.
- Publication of sanitised rulings, secrecy and anonymity.
- ATR s…