22/01/2026
After 38 years in practice, tax practitioner Charné van der Walt offers a candid and deeply personal perspective on the growing administrative burden, inconsistent processes, and communication breakdowns affecting both practitioners and taxpayers. Her open letter to the Commissioner of SARS highlights the real operational strain these challenges create.
We at CENTaccounting will continue to support and guide our customers through this:
An Open Letter to the Commissioner of SARS
by Charné van der Walt, Tax Practitioner | January 10, 2026
Dear Esteemed Commissioner of the South African Revenue Service,
It is with great respect that I write to you today. I write this firstly as a tax practitioner who has worked with your organization for 38 years, passionate about the financial sector and improving our country’s economy.
But I also write as a concerned individual actively involved in my local community. I write especially for the hundreds of email messages I receive weekly from readers contacting me with the same questions arising from growing frustrations, confusion, discouragement, and anger toward the South African Revenue Service.
I understand SARS’s role in collecting tax, and I have no problem with that. That is how matters are handled with my clients. It is sometimes unfair, sometimes frustrating, but most of the time it is inconsistent.
The Reality of Practice Today
You make my job as a practitioner genuinely difficult. It was once enjoyable to work. Now I spend at least a third of each working day on unproductive administration. I no longer take vacation in December or January because of my tax work. I had to travel at Christmas to see my family, and other relationships have suffered under my extended working hours. My life consists of waking up, eating, tax work, church, sleep. Week in and week out.
Something must change, I tell myself. But how?
Why Clients Lose Respect
Why do my clients lose respect for me and other tax practitioners? Clients wait longer on tax matters to be finalized despite better technology. Clients pay me to get SARS to fix mistakes or make necessary corrections.
Here is one example (of many): SARS audits a client’s 2023 tax return, rejects the supporting documentation, and issues an additional assessment. I raise an objection after obtaining a ruling from an experienced tax attorney. He says: “Your documents are correct – I myself could not have presented them better.”
For that same client, I also raise a Suspension of Payment (SOP), which is approved. This means the client will not be dealt with prematurely for the tax debt until the objection is finalized. The objection fails at SARS, the SOP is withdrawn, and the client begins receiving weekly “final demand” letters demanding immediate compliance, stealing their peace and interrupting my work.
Each call drains energy. Each email requires clarification, and it sometimes becomes very clear that the client thinks I don’t know what I’m doing. Fortunately, this client is informed, technically knowledgeable, and understands the process, but you must understand that not all clients are naturally informed about such matters. They don’t work with tax every day like we do.
The ADR Nightmare
Meanwhile, I initiate the Alternative Dispute Resolution (ADR) process on the client’s 2023 tax return. Two independent legal advisors are appointed, and their opinion to SARS is the same as my initial one. The matter ultimately goes through.
Just after this same client’s 2023 tax return is resolved, I submit their 2024 return. And the same thing happens as in 2023! The objection to the 2024 tax return does not go through for a second time. The reason? The taxpayer must first pay their tax debt. Now I’m obviously the fool, because the whole reason for the objection is that we do not agree with the debt! And for the same reasons as in the 2023 ADR.
And who pays for that? SARS? Me? No, the client pays!
I have had to learn over the years to be proper when I communicate with SARS, and I will do so until the day I die.
Questions That Must Be Asked
But, Commissioners, someone must be brave enough to ask the questions that no one openly wants to ask:
Systems & Communication:
Don’t the systems work properly, or doesn’t SARS communicate between its departments?
Why must our practitioners so readily agree to be entangled in SARS regulations?
Why do you undermine your practitioners’ authority by contacting clients directly when our practice code is clearly displayed on the returns?
Verification Processes:
Are all SARS personnel authorized to conduct verifications of a specific type of tax only so that you can reach a certain quota?
Are SARS auditors not willing to work through the documents I send so carefully and clearly indexed?
Is SARS deliberately introducing additional requirements in an attempt to buy time?
Inconsistent Treatment:
Why do you take out all expense requirements when you only disagree with one expense?
Why are we asked not to submit too much information, and when we comply, amendments are brought to the return by SARS because we submitted “too little” information?
Why are stops placed on refunds so that people cannot get their money, despite SARS having access to all South African bank accounts and being able to easily confirm the information?
Why are people who must pay money (due to many more complex tax returns) released from verifications, but as soon as someone gets money back because they have a large annuity, must they go through a verification process? Must all taxpayers not be treated the same?
Administrative Penalties:
Why doesn’t SARS correct obvious administrative penalties when we follow the correct process?
Why are R6,000 penalties levied on a client who was a provisional taxpayer for a year and submitted their annual tax return later than other returns, but always on time against the provisional taxpayer’s due date? And this is still not corrected after more than a year and many delays?
Why is another client with 19 months of administrative penalties (the correct number) fined an incorrect amount of R1,000 per penalty instead of R250 per penalty? And before I can register that, SARS debits the R19,000 from their bank account? And I have to wait until March 2025 to get their money back?
Communication Breakdowns:
Why will SARS resubmit a tax return that I submitted, unilaterally withdraw information, and issue it without me or the taxpayer knowing about it? And then you still hold my practice code responsible as if I submitted it again?
Why does SARS contact my clients (sometimes over weekends) and sometimes even with letters without uploading the letter on eFiling, which means I would never have been aware of the communication unless the client sent it to me?
Why must I wait months to make an appointment with a client – and if I don’t do it for the appropriate reason, is there a strong chance that the SARS consultant will not attend the afternoon appointment?
Repayment Arrangements:
Why does SARS unilaterally cancel a repayment arrangement with my client when the client provided written acknowledgment of an arrangement and did not miss even one payment? And why does the client then receive a threat letter because they are not “cooperating,” which is a complete lie?
Why doesn’t SARS issue a notice when a tax refund is processed, but there are fifty notices when the client owes money to SARS?
The Cost to Clients
My task is clear: to stand up for my clients. To scrutinize the Tax Administration Act more closely. To begin involving my network of experienced tax attorneys in matters, at whatever prices they charge, because then SARS listens.
And this all happens at the client’s expense. Someone who depends on us must unfortunately be treated like a villain with their tax payments, as unfortunate as it is.
A Call for Dialogue
I want to hear from you. I want to do my work and help you get my clients’ tax matters in order, but I cannot do it on my own.
With better systems and communication, much of this work and difficulties can be saved. I also think SARS can, from its side, acknowledge its mistakes first and secondly set them right.
Clients don’t just lose respect for me, but also for SARS and the idea of taxation itself. Clients with worthwhile knowledge and skills are leaving the country to pay tax in lands where they see the fruits of it and where corruption has had public negative consequences.
Can we please make an appointment and discuss this, Commissioner?
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