| (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". |
| (4) | A senior SARS official may extend the period prescribed in the "rules" within which objections must be made if satisfied 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 30 business days, unless a senior SARS official is satisfied that exceptional circumstances exist which gave rise to the delay in lodging the objection; |
[Section 104(5)(a) substituted by section 57 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
| (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 assessment or the "decision". |
