SARS issued an additional assessment to our client. I objected late and received an invalid objection notification because it was late. I wrote a letter in terms of section 93(1)(d) to request SARS to correct an obvious error. they issued another letter s
Important:
This answer is based on tax law year ending 28 February 2019.
Answer:
SARS is not correct in refusing to accept the request for a reduced assessment to be issued under section 93(1)(d) of the Tax Administration Act. Section 93(2) specifically states that the assessment can be reduced despite the fact that no objection has been lodged or appeal noted.
We see that your letter was dated in October 2016. If you say SARS refuse to accept the letter, do you mean that they communicated this by way of a letter or merely refused the letter when handed in manually at SARS.
In any event, we believe you can lodge a complaint with SARS and thereafter escalate it to the Tax Ombud’s office.