SARS issued additional assessment disallowing all deductions and medical aid contributions. I had prepared all documents and NOO but missed the 30 day deadline. SARS have now blocked the submission. Is there anything I can do to appeal to allow this objec
Important:
This answer is based on tax law year ending 28 February 2017.
Answer:
We are not sure what you mean when you say that “SARS have now blocked the submission”. Does that mean that the efiling system doesn’t allow you to file the notice of objection? The only way a request for condonation of a late filing of an objection can be made, is by using the notice of objection on the efiling system. It should be available after the 30 day period. If not, the notice of objection, together with the request to condone, can be filed at a SARS branch or faxed.
See rule 1 (paragraph (c) of the definition of deliver): “… by the taxpayer or appellant, by … sending it to SARS, the clerk or the registrar by electronic means to an e-mail address or telefax number …”
We are not aware of a system problem relating to the printing of a tax compliance status. The SARS call centre should be able to assist, but if thy can’t (as you indicated), it should be escalated to a more senior SARS official (branch manager) or at a visit to SARS.