Exceptional circumstances in respect of illness; Does it only refer to taxpayers illness or to tax practitioners illness as well?
Important:
This answer is based on tax law year ending 28 February 2017.
Answer:
We are not sure in connection with what the request is made, but assume it refers to the circumstances mentioned in the Tax Administration Act. We start with guidance with regard to the following:
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Section 104(5) – to extend the period prescribed in the ‘rules’ within which objections must be made.
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Section 107(2) – to extend the period within which an appeal must be lodged.
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Section 145 – where it is inappropriate and not to the best advantage of the State to ‘settle’ a ‘dispute’.
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Section 218 - remittance of penalty in exceptional circumstances.
The practice generally prevailing is found in Interpretation Note 15. We agree with you that it doesn’t link the special circumstances to the taxpayer concerned. It must be remembered that it is at SARS discretion. We are not sure if SARS would consider another person’s exceptional circumstances as exceptional circumstances exist which gave rise to the delay.
Section 218 limits the circumstances to ‘the person on whom the ‘penalty’ was imposed’.