Page 554 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
4. Extension of time periods
(1) Except where the extension of a period prescribed under the Act or these rules is otherwise regulated in Chapter 9 of the Act or these rules, a period may be extended by agreement between–
(a) the parties;
(b) a party or the parties and the clerk; or
(c) a party or the parties and the registrar.
(2) A request for an extension must be delivered to the other party before expiry of the period prescribed under these
rules unless the parties agree that the request may be delivered after expiry of the period.
(3) If SARS is afforded a discretion under these rules to extend a time period applicable to SARS, SARS must in the
notice of the extension state the grounds of the extension.
(4) If a period is extended under this rule by an agreement between the parties or a nal order pursuant to an application
under Part F, the period within which a further step of the proceedings under these rules must be taken commences on the day that the extended period ends.
5. Index and pagination of documents
(1) In all proceedings before the tax board and tax court, all documents required to be delivered under these rules must be–
(a) if drafted under these rules, divided into paragraphs numbered consecutively;
(b) paginated by the party who seeks to put them before the tax board or tax court; and
(c) as far as practical, arranged in chronological order.
(2) All documents must be accompanied by an index that corresponds with the sequence of the paginated documents
and the index must contain suf cient information to enable the tax board or tax court to identify every document
without having to refer to the document itself.
(3) If additional documents are led after the index has been completed, the party who les additional documents must
paginate them following the method of original pagination, and compile a supplementary index describing the
additional documents.
(4) Unless the parties agree otherwise, the party who produces the paginated documents and index must make the
number of copies speci ed by the clerk or the registrar of the original and any supplementary documents, as well as
the related index, and deliver a copy to the clerk or registrar and to the other party.
(5) A document delivered electronically must comply with the rules for electronic communication issued under section
255 of the Act.
6. Reasons for assessment
Part B
Reasons for assessment
(1) A taxpayer who is aggrieved by an assessment may, prior to lodging an objection, request SARS to provide the reasons for the assessment required to enable the taxpayer to formulate an objection in the form and manner referred to in rule 7.
(2) The request must–
(a) be made in the prescribed form and manner;
(b) specify an address at which the taxpayer will accept delivery of the reasons; and
(c) be delivered to SARS within 30 days from the date of assessment.
(3) The period within which the reasons must be requested by the taxpayer may be extended by SARS for a period not
exceeding 45 days if a SARS of cial is satis ed that reasonable grounds exist for the delay in complying with that
period.
(4) Where a SARS of cial is satis ed that the reasons required to enable the taxpayer to formulate an objection have
been provided, SARS must, within 30 days after delivery of the request, notify the taxpayer accordingly which
notice must refer to the documents wherein the reasons were provided.
(5) Where in the opinion of a SARS of cial the reasons required to enable the taxpayer to formulate an objection have
not been provided, SARS must provide the reasons within 45 days after delivery of the request for reasons.
(6) The period for providing the reasons may be extended by SARS if a SARS of cial is satis ed that more time is required by SARS to provide reasons due to exceptional circumstances, the complexity of the matter or the principle
or the amount involved.
(7) An extension may not exceed 45 days and SARS must deliver a notice of the extension to the taxpayer before expiry
of the 45 day period referred to in subrule (5).
7. Objection against assessment
(1) A taxpayer who may object to an assessment under section 104 of the Act, must deliver a notice of objection within 30 days after–
(a) delivery of a notice under rule 6(4) or the reasons requested under rule 6; or
(b) where the taxpayer has not requested reasons, the date of assessment.
(2) A taxpayer who lodges an objection to an assessment must–
(a) complete the prescribed form in full;
(b) specify the grounds of the objection in detail including-
(i) the part or speci c amount of the disputed assessment objected to;
(ii) which of the grounds of assessment are disputed; and
(iii) the documents required to substantiate the grounds of objection that the taxpayer has not previously delivered
to SARS for purposes of the disputed assessment;
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