n Farmer’s Weekly - How SARS hampers your lawyers : tax advice

Volume 2016, Issue 16022
  • ISSN : 0041-848X



A taxpayer has 30 days to object to a SARS ruling; this can be extended by another 30 if written reasons for the ruling are requested. However, the playing field is far from level, as the taxpayer found out in (0038/2015), heard before the Tax Court of South Gauteng, Johannesburg. The dispute involved about two million rand. The taxpayer's objection was late by 65 days and the court held that no "exceptional circumstances" had been proved in order to justify the tardy response. Thus the objection was not heard and the assessment was confirmed.

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