SARS has a very strict attitude towards the South African citizens to comply to what they expect, going as far as to add interest rates to owing amounts or to add penalty fees towards your name, if you ever was to owe towards SARS. Yet, it is funny that SARS can breach what is to be expected by them, and breach the set procedure time periods that the citizens should expect them to process money owing towards you. Now my question here would be like for example in this case money legally owed towards me by SARS, whom has failed to pay this amount to my attention has to be contributed to funds for the interest of the health of a minor. Yet, this Government institute neglects to process the amounts after 21 working days. Will SARS be liable for any loss of life if due to the fact that minor did not receive the medical attention needed due to their negligence to pay out amounts owing. Will SARS be liable for any penalty fees like citizens has to be if they do not comply? Will SARS pay out interest rates on money owing, that are being withheld? Just a question is SARS avoiding to pay out due to amount being in arrears? Ref [protected]