Can anyone help me overcome the issue of SARS refusing to even process an objection due to the 30day rule? I have clients who never received any formal notice of the assessment or additional assessment and SARS keeps on rejecting the objection due to the
Important:
This answer is based on tax law year ending 28 February 2017.
Answer:
According to section 96 of the Tax Administration Act, SARS “must issue … a notice of assessment” to the taxpayer. If SARS is required to deliver a document, it must do so in the manner prescribed under sections 251, in which event the taxpayer is regarded as having received the document under section 253. Accordingly, SARS does not need to prove actual receipt of the document by the taxpayer for a document to be regarded as received by the taxpayer.
Section 251(d) of the Act requires or authorises SARS to issue, give, send, or serve a notice, document or other communication to a person (other than a company), SARS is regarded as having issued, given, sent or served the communication to the person if (d) sent to the person’s last known electronic address, which includes—
(i) the person’s last known email address;
(ii) the person’s last known telefax number; or
(iii) the person’s electronic address as defined in the rules issued under section 255(1).
In terms of the rules (for dispute resolution), "deliver" means to issue, give, send or serve a document to the address specified for this purpose under these rules, in the following manner:
(a) …;
(b) by SARS, if the taxpayer or appellant uses a SARS electronic filing service to dispute an assessment, by posting it on the electronic filing page of the taxpayer or appellant;
The taxpayer will have to prove that the posting of the additional assessment on the taxpayer’s electronic profile doesn’t mean that the assessment was issued.
SARS will of course oppose it on the grounds that exceptional circumstances must be proved.