Taxpayer bill of rights aired

The Davis Tax Committee has recommended South Africa adopt a taxpayer bill of rights, to guarantee the rights of taxpayers in their interactions with the SA Revenue Service and to make SARS responsible in its dealings with taxpayers.

The bill would regulate the interactions and expectations of the relationship between SARS and taxpayers. It should be made enforceable and with legal effect, the committee said in its report on tax administration, released on Monday.

One of the rights that should be contained in the bill should be the right to finality, which refers to the right to know the timeframes for reviews and audits, as well as response times for SARS to address taxpayers' queries, objections and appeals.

"The taxpayer should be given the benefit of conclusion of the matter where the tax authority fails to abide by such time frames," the report said.

Another right should be the right to privacy and confidentiality, as well as the right to complete, accurate, clear and timely information, including the right to explanations and reasons for SARS decisions.