Tax Administration Act, 2011 (Act No. 28 of 2011)

Rules

Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011), Prescribing the Procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in Section 104(2) of that Act, Procedures for Alternative Dispute Resolution, the conduct and hearing of appeals, application on notice before a Tax Court and Transitional Rules

Part A : General provisions

4. Extension of time periods
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(1)Except where the extension of a period prescribed under the Act or these rules is otherwise regulated in Chapter 9 of the Act or these rules, a period may be extended by agreement between—

(a)        the parties;

(b)        a party or the parties and the clerk; or

(c)        a party or the parties and the registrar.

 

(2)A request for an extension must be delivered to the other party before expiry of the period prescribed under these rules unless the parties agree that the request may be delivered after expiry of the period.

 

(3)If SARS is afforded a discretion under these rules to extend a time period applicable to SARS, SARS must in the notice of the extension state the grounds of the extension.

 

(4)If a period is extended under this rule by an agreement between the parties or a final order pursuant to an application under Part F, the period within which a further step of the proceedings under these rules must be taken commences on the day that the extended period ends.