Income Tax Act, 1962 (Act No. 58 of 1962)RulesRules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax courtPart A : Objections, Appeals and Alternative Dispute Resolution10. Statement of grounds of assessment |
| (1) | The Commissioner must deliver to the taxpayer a statement of the grounds of assessment— |
| (a) | where a meeting was held between the Commissioner and the taxpayer as contemplated in rule 9, within 60 days after the last set of minutes of that meeting was delivered by the Commissioner or the taxpayer, as the case may be; |
| (b) | where no meeting was held as Contemplated in paragraph (a), within 90 days after— |
| (i) | where the alternative dispute resolution procedures were followed in terms of rule 7, the date of termination of the alternative dispute resolution proceedings as contemplated in rule 7(3); |
| (ii) | where the matter was heard by the Board— |
| (aa) | the date of receipt by the Commissioner of a notice by the taxpayer in terms of section 83A(13)(a); or |
| (bb) | the date of the delivery by the Commissioner of a notice in terms of section 83A(13)(b); or |
| (iii) | in any other case, the date of receipt by the Commissioner of the notice of appeal contemplated in rule 6. |
| (2) | Where more time is in the opinion of the Commissioner required due to exceptional circumstances, the complexity of the matter or the principle or amount involved, the Commissioner must, before expiry of the period contemplated in subrule (1)(a) or (b), inform the taxpayer that he or she will deliver the statement of the grounds of assessment within such longer period which may not exceed— |
| (a) | in the case of subrule (1)(a), 60 days; or |
| (b) | in the case of subrule (1)(b), 90 days. |
| (3) | The statement of the grounds of assessment must be in writing and be signed by the Commissioner or his or her representative and must be divided into paragraphs— |
| (a) | setting out a clear and concise statement of the grounds upon which the taxpayer's objection is disallowed ; and |
| (b) | stating the material facts and legal grounds upon which the Commissioner relies for such disallowance. |