Page 584 - Juta's Indirect Tax

IN 15 (4) TAX ADMINISTRATION ACT: INTERPRETATION NOTES IN 15 (4)
(4) A senior SARS of cial may extend the period prescribed in the ‘rules’ within which objections must be made if satis ed that reasonable grounds exist for the delay in lodging the objection.
(5) The period for objection must not be so extended—
(a) for a period exceeding 21 business days, unless a senior SARS of cial is satis ed that exceptional circumstances
exist which gave rise to the delay in lodging the objection;
(b) if more than three years have lapsed from the date of assessment or the ‘decision’; or
(c) if the grounds for objection are based wholly or mainly on a change in a practice generally prevailing which
applied on the date of
Section 107(1) to (3)
De nition of ‘deliver’ in rule 1
107. Appeal against assessment or decision.—(1) After delivery of the notice of the decision referred to in section 106 (4), a taxpayer objecting to an assessment or ‘decision’ may appeal against the assessment or ‘decision’ to the tax board or tax court in the manner, under the terms and within the period prescribed in this Act and the ‘rules’.
(2) A senior SARS of cial may extend the period within which an appeal must be lodged for—
(a) 21 business days, if satis ed that reasonable grounds exist for the delay; or
(b) up to 45 business days, if exceptional circumstances exist that justify an extension beyond 21 business days.
(3) A notice of appeal that does not satisfy the requirements of subsection (1) is not valid.
‘deliver’ means to issue, give, send or serve a document to the address speci ed for this purpose under these rules, in the following manner:
(a) by SARS, the clerk or the registrar, in the manner referred to in section 251 or 252 of the Act, except the use of
ordinary post;
(b) by SARS, if the taxpayer or appellant uses a SARS electronic ling service to dispute an assessment, by posting
it on the electronic ling page of the taxpayer or appellant; or
(c) by the taxpayer or appellant, by—
(i) handing it to SARS, the clerk or the registrar;
(ii) sending it to SARS, the clerk or the registrar by registered post;
(iii) sending it to SARS, the clerk or the registrar by electronic means to an e-mail address or telefax number; or (iv) if the taxpayer or appellant uses a SARS electronic ling service to dispute an assessment, submitting it
through the SARS electronic ling service.
Rule 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;
(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).
576 Juta’s IndIrect tax 2016