n Tax Breaks Newsletter - Procedures governing objections and appeals : dispute resolution

Volume 2015, Issue 354
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A taxpayer who receives an assessment from the SARS Commissioner with which they do not agree, is entitled to lodge an objection against that assessment, and Chapter 9 of the Tax Administration Act No. 28 of 2011 ('TAA') regulates procedures relating thereto. Taxpayers also need to be mindful of the rules governing objection and appeal promulgated under Section 103 of the TAA, which sets out in greater detail the steps to be followed in the objection and appeal process.

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