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 C : Transitional ArrangementsC3. Objection lodged before effective date |
| (1) | Where an objection against an assessment was lodged before the effective date and— |
| (a) | no notice in terms of section 81(4) of the Act was delivered by the Commissioner before that date, rule 5 of Part A shall only apply in respect of that objection where— |
| (i) | the objection complies with the requirements of a valid objection as contemplated in section 81(3) of the Act, prior to its amendment by the amendment Act; |
| (ii) | the taxpayer delivers a motivated request to the Commissioner that rule 5 of Part A be applicable in respect of the objection; and |
| (iii) | the Commissioner, on good cause shown, agrees thereto in writing in which event the date of delivery to the taxpayer of such decision will, for purposes of rule 5(2) - (4) of Part A; be deemed to be the date of the receipt of the objection contemplated in rule 5(2) - (4) of Part A; or |
| (b) | a notice in terms of section 81(4) of the Act was delivered by the Commissioner before that date, but no appeal was noted before that date, rule 6 of Part A shall only apply in respect of any appeal against the decision by the Commissioner, where— |
| (i) | that appeal is noted within the period prescribed in that rule; or |
| (ii) | the period of 30 days within which an appeal had to be noted in terms of section 83(7)(a) of the Act, prior to its amendment by the amendment Act, was extended by the Commissioner in terms of that section and the last day of that period falls on a date on or after the effective date. |
| (2) | Any decision of the Commissioner in terms of subrule (1)(a)(iii) is subject to objection and appeal in the manner contemplated in rule 26(1)(a) of Part A. |