Do you agree with the recommendation provided by the Tax Ombudsman that a reduced assessment in terms of section 93(1) of the TAA can be applied? Our original request was an objection/appeal against our clients 2011 and 2012 tax assessment whereby medica
Important:
This answer is based on tax law for the year ending 28 February 2020.
Answer:
We don't know what the exact reason was that SARS provided in response to the section 93(1)(d) request. The taxpayer bears the onus to prove that an error was made. You provided a copy of two extracts from the original return and another. Was the second submitted by way of a request for correction? All of that may be irrelevant if the section 93(1)(d) request was made after three years. See section 99(2)(d) of the Tax Administration Act. Act No. 23 of 2015 was promulgated on 8 January 2016 - prior to the section 93 request submitted to SARS.