Big business left out in the cold

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There is no Covid-19 tax relief for large business, despite the essential role it plays in providing employment and contributing to the fiscus.

Image: MoneywebThe Covid-19 pandemic, the largest economic disruptor since the 2008 global financial crisis, has pushed many households and businesses into a liquidity crisis, including large business.If large business is left to flounder, and the vulnerable to close up shop, the impact on the economy will be devastating. As reflected in the Statistics SA chart below, the South African economy was in dire straits before Covid-19 started colonising the world.

If the taxpayer is unable to pay its debt, and Sars deems it uneconomical to pursue the debt, or the taxpayer is subject to business rescue proceedings, a senior tax official may temporarily write off the debt. But the debt remains owing.An instalment sale agreement may cover Vat, PAYE or a corporate tax payment.Instalment arrangements cannot be made until the debt is outstanding. As soon as a debt is outstanding, interest and penalties will start accumulating.

Patricia Williams, a partner at Bowmans, says Sars’s stance throughout the Covid-19 pandemic has been disappointing: “While other countries’ revenue authorities provide relief, such as general extensions for submission of various returns, and general relief from penalties, Sars appears to have taken a very hard line.

Before contacting Sars, the taxpayer should have on hand its cash flow projections, current bank statements, total tax contributions to date , the number of employees, and its role in the economy, in order to either draft a note to Sars or commence a proactive discussion with Sars.

 

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