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Make sure you fall into these 3 areas for SARS to accept your late objection

by , 06 February 2016
Is there a SARS assessment which you disagree with?

Did they make a monumental error which you just can't stand for?
Whatever your reasons are, if you're unhappy with a SARS assessment, it's worth noting that you can
contest a decision made by SARS.

You can lodge an objection against a SARS assessment, under section 104 of the Tax Administration Act.

But what's very important is that you do so within 30 business days of the date of the assessment.

If you apply for an objection after this period, then it'll be seen as a 'late objection', and there are only very specific reasons for why SARS will even consider it.

Here are 3 areas which SARS looks into to accept your late application...

Area#1: Prospect of success based on the merits of the objection

In order for SARS to even take slight look at your late objection, it must be strong and convincing to begin with. In other words, it must have good prospects for success.

Remember that if your objection doesn't clearly state its legal grounds, then it'll more than likely be rejected very shortly after being received.
 
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Have you received a nasty assessment from SARS?
 
Did SARS:
  • Request the specific information it wanted from you for the audit;
  • Keep you informed of the progress of the audit; and
  • Notify you within 21 business days of its findings before it raised the assessment?
 
I suspect it didn't! And now it's assessed you and you don't agree.
 
Here's what you should do to object against SARS' assessment.
 
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Area#2: The reason for the delay

You must give the actual reasons for the delay, and they must be good ones for a late objection to be considered.

Where possible, support your reasons with documentation.

SARS may accept your late objection if you can show it was because of reasons beyond your control.

Area#3: The period of the delay

To put it as simply as possible: The longer the delay, the better the excuse must be, to the point where exceptional circumstances must be to blame for SARS to even consider your case.
 
*Those were the 3 areas SARS will look into to consider accepting your late objection.

If you want to learn more on objecting to a SARS assessment, flip over to chapter O02: Objections in your Practical Tax Loose Leaf Service, or click here if you don't already have it. 


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