Important:
This answer is based on tax law year ending 28 February 2020.
Answer:
From the information provided it is clear that this is more than three years after the date of the original assessment and SARS would not be able to make or issue ‘revised’ assessments – see section 99 of the Tax Administration Act. Section 93(1)(d) also has a three year limit and can’t be used to correct this. Section 93(1) of the Tax Administration Act may be the only option here. It allows for SARS to may make a reduced assessment if – (e) a senior SARS official is satisfied that an assessment was based on— (i) the failure to submit a return or submission of an incorrect return by a third party under section 26 or by an employer under a tax Act; (ii) a processing error by SARS; or (iii) a return fraudulently submitted by a person not authorised by the taxpayer. The taxpayer bears the onus to prove that section 93(1)(e) applies.