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:
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:
#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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