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), 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 RulesPart B : Reason 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. |