Page 583 - Juta's Indirect Tax

IN 15 (4) TAX ADMINISTRATION ACT: INTERPRETATION NOTES Annexure A – Objection process and timeframes
IN 15 (4)
The objection process and timeframes can be illustrated as follows:
No
No
Yes
Yes
No
Yes
No
Juta’s IndIrect tax 2016
575
No
Yes
Have you lodged an objection against the assessment or decision within 30 business days from the date of the assessment or decision in the prescribed format?
Is your objection based wholly or mainly on any change in ‘practice generally prevailing’ that applied on the date of the assessment?
You objection is in time and will be considered.
Your late objection may not be condoned nor may be extension be granted. Your assessment is therefore nal.
Have lodged your objection within 51 business days from the date of assessment?
If the grounds for late submission are acceptable, your late objection will be condoned and your objection will be considered.
Have lodged your objection within 3 years from the date of assessment?
Have you submitted reasonable grounds for not objecting within 30 days from the date of the assessment?
Yes
Do exceptional circumstances exist for not submilling your objection within 60 days from the date of the assessment?
Your late objection may not be condoned nor may extension be granted. Your assessment is therefore nal.
Your late objection may not be condoned nor may extension be granted. Your assessment is therefore nal.
Your late objection may not be condoned nor may extension be granted. Your assessment is therefore nal.
Annexure B – The law
De nition of ‘date of assessment’ in section 1
Section 104
No
Yes
If the circumstances ae concidered exceptional, your late objection will be condoned and your objection will be concidered
‘date of assessment’ means—
(a) in the case of an assessment by SARS, the date of the issue of the notice of assessment; or (b) in the case of self-assessment by the taxpayer—
(i) if a return is required, the date that the return is submitted; or
(ii) if no return is required, the date of the last payment of the tax for the tax period or, if no payment was made
in respect of the tax for the tax period, the effective date;
104. Objection against assessment or decision.—(1) A taxpayer who is aggrieved by an assessment made in respect of the taxpayer may object to the assessment.
(2) The following decisions may be objected to and appealed against in the same manner as an assessment—
(a) a decision under subsection (4) not to extend the period for lodging an objection;
(b) a decision under section 107(2) not to extend the period for lodging an appeal; and
(c) any other decision that may be objected to or appealed against under a tax Act.
(3) A taxpayer entitled to object to an assessment or ‘decision’ must lodge an objection in the manner, under the terms, and within the period prescribed in the ‘rules’.
assessment or the ‘decision’.