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Condonation for the late filing of an appeal
- 24 October 2017
- Individuals Tax
- Gigi Nyanin
Important:
This article is based on tax law for the tax year ending 28 February 2020.
Author: Gigi Nyanin
By way of background, once a taxpayer has been issued with an assessment, the dispute resolution process can be summarised, in simple terms, as follows:
- to the extent that the grounds provided in the assessment do not sufficiently enable the taxpayer to understand the basis of the assessment, the taxpayer may request SARS to provide reasons for the assessment;
- the taxpayer may object against the assessment and SARS must consider the objection and either disallow or allow it in whole or in part;
- if the taxpayer is dissatisfied with SARS’s decision following the objection, the taxpayer may lodge an appeal against such decision; and
- the dispute may be resolved either through alternative dispute resolution, the Tax Board or the Tax Court.
An objection or appeal against assessments or decisions by SARS must be lodged in the manner, under the terms and within the periods prescribed in the rules promulgated under s103 of the TAA (Rules). An objection against an assessment or decision must be lodged within 30 days of the date of assessment or decision. Similarly, an appeal against the disallowance of an objection must be lodged within 30 business days of the date of the disallowance of the objection.
An objection or appeal that is not lodged within the prescribed time limits (as discussed above) is deemed to be invalid. A taxpayer may, however, request a senior SARS official to extend the period within which such an objection or appeal may be lodged. More specifically, s107(2) of the TAA states that a senior SARS official may extend the period for lodging an appeal for:
- 21 business days if satisfied that reasonable grounds exist for the delay; or
- up to 45 business days, if exceptional circumstances exist that justify an extension beyond 21 business days.
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This article first appeared on cliffedekkerhofmeyr.com.