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Revealed: Three things SARS considers when it decides to accept your late objection

by , 24 January 2014
If you lodge your objection later than 30 days from the date of the assessment, you must apply to SARS to ask it to allow you to still file your objection. Here are the three things a senior SARS official will consider when to decide whether SARS will accept your late objection or not.

A senior SARS official can extend the period if he believes there're reasonable grounds for you filing your objection late.

He'll base his decision on:

  • Prospect of success on the merits;
  • The reason for the delay; and
  • The period of the delay.

Let's look at each of these in more detail

SARS will consider these three things when it decides to accept your late objection

#1: Prospect of success on the merits

It'll help your cause if you have good prospects for success on the merits of your case.

'If your objection doesn't clearly state the legal grounds why you're objecting, SARS can reject your application for late filing of your return,' says the Practical Tax Loose Leaf Service.

#2: The reason for the delay

You must give the actual reasons for the delay. If you don't, SARS won't be in a position to consider your request.

You must support your reasons with documents if possible.

SARS may accept your late filing if you can show that the delay was caused by circumstances beyond your control. Acceptable reasons might be if:

  • You or your representative were ill
  • You were overseas at the time the assessment notice was issued
  • Postal delays

#3: The period of the delay

This is simple:  The longer the delay, the better your excuse must be.

The bottom line: SARS won't just allow you to file a late objection. It needs strong reasons for the delay. The best thing you can do is to always stick to deadlines, file your objection within the set 30 days from the date of the assessment.

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