Trader Rights, Obligations and Dispute Resolution Guide
Understanding your rights and obligations as a trader is essential to ensuring smooth operations and compliance. This guide outlines the key rights that traders enjoy, enabling you to safeguard your business interests. In addition, we will explore the avenues available when your rights are infringed, enabling you to seek redress and maintain a fair business environment. Your rights as a trader It is recommended that you read the SARS Service Charter to fully understand your rights and obligations as a trader and taxpayer. Most of these rights and obligations can be summarised in 6 key points: Dispute Resolution with SARS When your rights as a customs agent and cross-border trader are violated, it is important to understand the dispute resolution channels available to you. Here is a breakdown of the available options: Internal Administrative Appeals This is the first step in challenging the SARS decision. You must submit your appeal in writing using the form DA 51 Within 30 days…
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