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 cases9. Decision on objection |
| (1) | SARS must notify the taxpayer of the allowance or disallowance of the objection and the basis thereof under section 106(2) of the Act within— |
| (a) | 60 days after delivery of the taxpayer's objection; or |
| (b) | where SARS requested supporting documents under rule 8, 45 days after— |
| (i) | delivery of the requested documents; or |
| (ii) | if the documents were not delivered, the expiry of the period within which the documents must be delivered. |
| (2) | SARS may extend the 60 day period for a further period not exceeding 45 days if, in the opinion of a senior SARS official, more time is required to take a decision on the objection due to exceptional circumstances, the complexity of the matter or the principle or the amount involved. |
| (3) | If a period is extended the official must, before expiry of the 60 day period, inform the taxpayer that the official will decide on the objection within a longer period not exceeding 45 days. |