If an objection is invalid , what is SARS time fame and valid reasoning?
Important:
This answer is based on tax law year ending 28 February 2017.
Answer:
It is clear from your request that the "notice of invalid objection" was NOT issued by SARS because the taxpayer had filed a notice of objection outside the period prescribed in the rules. You didn’t however, give an indication of the ‘ground for invalidity’ (see rule 7(4)) provided by SARS.
SARS does, as you have alluded to, have a right to require the taxpayer to produce additional substantiating documents necessary to decide the objection – rule 8. We submit that such a request is not a ground for treating the objection as invalid.
Because the taxpayer now has received the notice that the objection is invalid, the taxpayer must, within 20 days submit a new objection – see rule 7(5). In this objection, the required additional information should be provided.
We share your concern that SARS is delaying the dispute process.