SARS and Tax Court Closing Dates

This FAQ article is based on tax law for the year ending 29 February 2024.

1. The Problem / Facts

How does SARS interpret the term “business day”, and how does SARS apply the 15 working days requirement for a Rule 56 notice?

2. Applicable Law 

  • Section 1 of the TAA

  • Section 26 of the Rules as promulgated under section 103 of the TAA

3. Application of the Law to the Facts

As per Section 1 of the TAA, a business day excludes days between 16 December to 15 January.  The rules define a day as a business day as defined by Section 1 of the Act, meaning the TAA.

This would suggest that the 15 days referred to in rule 56 can be read to mean that the days between 16 December to 15 January have to be excluded when counting the 15 days.  The same period is generally not counted in general court rules.

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