*
*
*

Welcome

PKF Cape Town

Latest news from PKF Cape Town

NOTICE OF OBJECTION

NOTICE OF OBJECTION

26 Sep 2018

GEAGTE KLIËNT,

Dit het onder ons aandag gekom dat die SAID soms foutiewe belastingaanslae uitgereik het aan van ons kliënte. Wanneer die SAID ‘n belastingaanslag uitreik waarmee die belastingpligtige nie saamstem nie, is daar sekere vaste prosedures wat gevolg moet word ten einde die regstelling van die aanslag te verseker.

Ons het dit dus goedgedink om in die huidige maand se Nuusbrief ‘n reeks van artikels in te sluit wat die beskikbare stappe uiteensit wat ‘n belastingpligtige kan volg indien die SAID ‘n foutiewe aanslag uitgereik het. Hierdie artikel handel spesifiek oor die kennisgewing van beswaar proses.

Vir enige verdere inligting of bystand in verband met belastingaanslae kontak vir Annalize Smit by annalize.smit@pkf.co.za of (021) 914 8880. 

Nie net is belastingaanslae tans op die voorgrond nie, nasionale testament week wat onlangs gehou is, het weer klem gelê op testamente. Ons wil graag die belangrikheid daarvan om ‘n testament in plek te hê en om te verseker dat jou bestaande testament op datum is, weer onder u aandag bring.  Verwys na die artikel oor testamente wat ingesluit is in hierdie Nuusbrief. Vir enige verdere navrae, kontak gerus vir Karien Theron by karien.theron@pkf.co.za of (021) 914 8880.

NOTICE OF OBJECTION

If you’ve been through the verification and/or auditing process, without a favourable result, you may want to consider filing a notice of objection.

When to submit?

Once the taxpayer is satisfied that sufficient grounds exist to continue with the dispute process, then the taxpayer will proceed with the objection. It is important to object against a specific amount or item and to support the objection with valid supporting documentation, which will be uploaded to SARS with the objection notice.

How long do you have?

The objection must be delivered to SARS within 30 days of the date of the assessment (if no request for reason was requested), or 30 days after SARS issued a notice in response to the request for reasons (if a request for reason was requested).

An extension, not exceeding 21 days can be granted by SARS if reasonable grounds for the delay can be proven by the taxpayer. Where the delay in submitting the objection is for a period exceeding 51 days but prior to the expiry of 3 years, the taxpayer must prove that the delay in submission of the objection is due to exceptional circumstances.

Should the objection be regarded as invalid, a taxpayer has 20 days, from the date of delivery of the notice of invalid objection, to submit another objection.

SARS may request additional documentation within 30 days of the delivery of the objection. The taxpayer must deliver these documents within 30 days after receiving the notice from SARS. The taxpayer may request an extension upon which the period may be extended by another 20 days

How long does SARS have to respond?

SARS must decide on the objection and the basis of such decision within:

  • 60 “days” after delivery of the taxpayer’s objection; or
  • Where documents were requested in terms of rule 8, 45 “days” after delivery of the documents; or
  • expiry of the 30 days to provide such documents.

Should SARS not issue a decision within these timeframes the taxpayer can:

  • approach the tax court to compel SARS to issue a notice; or
  • a complaint can be submitted in terms of SARS’ internal dispute resolution process; or
  • the matter can be referred to the Tax Ombud if all procedures have been exhausted.

The notice containing the decision must state the basis of the decision, which includes the allowance, partial allowance, or disallowance of the objection, and the summary of the procedures to appeal in the event of a partial allowance or disallowance of the objection. SARS may extend this period by a maximum of 45 days if a Senior SARS Official is of the opinion that more time is required, whereupon a notice of extension must be sent before expiry of the 60 “days”.

 

“Day” means a business day as defined in section 1 of the TAA and constitutes a day other than Saturday, Sunday or public holiday and, for the purpose of complying with the periods allowed in Chapter 9 (i.e. Dispute resolution), excludes the days between 15 December of each year and 16 January the following year.

Kind regards,

Inge


Get In Touch

For more information on how our services can help your business get in touch.

* *
*