With reference to Request 14690210, SARS rejected the NOO as follows; quote: he South African Revenue Service (SARS) refers to your Notice of Objection (NOO) dated 2018/01/05. Your objection does not comply with the prescribed rules in terms of the Tax Ad
Important:
This answer is based on tax law year ending 28 February 2018.
Answer:
The TT01 date of submission has got nothing to do with the dispute – the fact that the individual’s employment income was included in the taxable income of the individual and not in the taxable income of the registered micro business. Backdating the effective date of registration as a micro business will not change this either.
SARS should have registered the person in the 2017 year of assessment if that person “commenced business activities” during that year of assessment and applied “within two months from the date of commencement of business activities”. From the information provided we thought that the SARS letter confirmed this date as 1 October 2016.
The suspension of debt request can now be done through the efling system but doesn’t apply to the turnover tax. But, as we indicated, the issue relates to normal tax.