I wish to object to an administration assessment but the objection will be late due to circumstances beyond my control (illness). We obtained a partial remittance of admin penalties dated 28 March 2019. The taxpayer is a salary individual who only has an
Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
We are not sure of the facts here. You say that the taxpayer “obtained a partial remittance of admin penalties dated 28 March 2019.”
In terms of section 215(1), of the Tax Administration Act, a person who is aggrieved by a 'penalty assessment’ notice may, on or before the date for payment in the 'penalty assessment', in the prescribed form and manner, request SARS to remit the 'penalty' in accordance with Part E. We don’t know what your grounds for the request was, but accept that SARS remitted a part of the penalty, or the penalty in respect of some of the years, but not all.
Under section 220, of the Act, a decision by SARS not to remit a 'penalty' in whole or in part is subject to objection and appeal under Chapter 9. The next step would then have been to object to SARS’s decision. An objection must, under section 104, read with the rules, be made within 30 business days after the date of the decision. Section 104(5) allows for SARS to condone a late objection, but you will have to satisfy a senior SARS that exceptional circumstances exist which gave rise to the delay in lodging the objection (section 104(5)(a)).