Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part B : Reasons for assessment, objection, appeal and test cases7. 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 specific 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 filing 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 specified in the assessment or, where no address is specified, the address specified 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 filing service for the objection and has an electronic filing page; |
| (b) | the taxpayer has specified 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). |