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Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
(c) if a SARS electronic ling service is not used, specify an address at which the taxpayer will accept delivery of SARS’s decision in respect of the objection as well as all other documents that may be delivered under these rules;
(d) sign the prescribed form or ensure that the prescribed form is signed by the taxpayer’s duly authorised representative;
and
(e) deliver, within the 30 day period, the completed form at the address speci ed in the assessment or, where no address
is speci ed, the address speci ed under rule 2.
(3) The taxpayer may apply to SARS under section 104(4) for an extension of the period for objection.
(4) Where a taxpayer delivers an objection that does not comply with the requirements of subrule (2), SARS may regard
the objection as invalid and must notify the taxpayer accordingly and state the ground for invalidity in the notice
within 30 days of delivery of the invalid objection, if–
(a) the taxpayer used a SARS electronic ling service for the objection and has an electronic ling page;
(b) the taxpayer has speci ed an address required under subrule (2)(c); or
(c) SARS is in possession of the current address of the taxpayer.
(5) A taxpayer who receives a notice of invalidity may within 20 days of delivery of the notice submit a new objection
without having to apply to SARS for an extension under section 104(4).
(6) If the taxpayer fails to submit a new objection or submits a new objection which fails to comply with the requirements
of subrule (2) within the 20 day period, the taxpayer may thereafter only submit a new and valid objection together with an application to SARS for an extension of the period for objection under section 104(4).
8. Request for substantiating documents after objection lodged
(1) Within 30 days after delivery of an objection, SARS may require a taxpayer to produce the additional substantiating documents necessary to decide the objection.
(2) The taxpayer must deliver the documents within 30 days after delivery of the notice by SARS.
(3) If reasonable grounds for an extension are submitted by the taxpayer, SARS may extend the period for delivery of
the requested document for a further period not exceeding 20 days.
9. Decision on objection
(1) SARS must notify the taxpayer of the allowance or disallowance of the objection and the basis thereof under section 106(2) of the Act within–
(a) 60 days after delivery of the taxpayer’s objection; or
(b) where SARS requested supporting documents under rule 8, 45 days after–
(i) delivery of the requested documents; or
(ii) if the documents were not delivered, the expiry of the period within which the documents must be delivered.
(2) SARS may extend the 60 day period for a further period not exceeding 45 days if, in the opinion of a senior SARS of cial, more time is required to take a decision on the objection due to exceptional circumstances, the complexity of the matter or the principle or the amount involved.
(3) If a period is extended the of cial must, before expiry of the 60 day period, inform the taxpayer that the of cial will decide on the objection within a longer period not exceeding 45 days.
10. Appeal against assessment
(1) A taxpayer who wishes to appeal against the assessment to the tax board or tax court under section 107 of the Act must deliver a notice of appeal in the prescribed form and manner within–
(a) 30 days after delivery of the notice of disallowance of the objection under rule 9; or
(b) the extended period pursuant to an application under section 107(2).
(2) A notice of appeal must-
(a) be made in the prescribed form;
(b) if a SARS electronic ling service is used, specify an address at which the appellant will accept delivery of documents when the SARS electronic ling service is no longer available for the further progress of the appeal;
(c) specify in detail-
(i) in respect of which grounds of the objection referred to in rule 7 the taxpayer is appealing;
(ii) the grounds for disputing the basis of the decision to disallow the objection referred to in section 106(5); and (iii) any new ground on which the taxpayer is appealing;
(d) be signed by the taxpayer or the taxpayer’s duly authorised representative; and
(e) indicate whether or not the taxpayer wishes to make use of the alternative dispute resolution procedures referred to
in Part C, should the procedures under section 107(5) be available.
(3) The taxpayer may not appeal on a ground that constitutes a new objection against a part or amount of the disputed
assessment not objected to under rule 7.
(4) If the taxpayer in the notice of appeal relies on a ground not raised in the objection under rule 7, SARS may require
a taxpayer within 15 days after delivery of the notice of appeal to produce the substantiating documents necessary
to decide on the further progress of the appeal.
(5) The taxpayer must deliver the documents within 15 days after delivery of the notice by SARS unless SARS extends
the period for delivery for a further period not exceeding 20 days if reasonable grounds for an extension are submitted by the taxpayer.
11. Appeal to tax board or tax court
(1) Where–
(a) the provisions of section 109(1) of the Act apply, the appeal must be dealt with by the tax board under Part D; or
(b) the chairperson of the tax board directs an appeal to the tax court under section 109(5) or the provisions of section
117 apply, the appeal must be dealt with by the tax court under Part E.
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