Can SARS validly deliver an assessment to you via eFiling?
If you're like me, you probably think the answer to the question is 'yes'. Probably because you've received a SARS assessment in this way before.
But have you ever just happened to find out by chance, that SARS issued an assessment to you via eFiling? And by the time you see it, you're passed the 30 day period to object.
Well, I have good news for you. Just recently, as I was talking to Alan Lewis (Tax advocate and co-author of The SARS Dispute Resolution Process eReport), I found out that SARS actually can't validly deliver an assessment to you via eFiling.
If you ever receive an assessment and only find out about it months later, you still have a case to object. Read on to find out how.
**********You need to see this
Has SARS raised an assessment on your taxes?
Don't just sit back and let SARS have its way.
You have a lifeline.
Here are four steps you can use to lodge your objection
What the law says about the delivery of an assessment
The Tax Administration Act (TAA) says when SARS delivers a notice of assessment to your electronically, it must be either to your last known email address or fax number (section 251 and 252 of the TAA).
So, it's doubtful that your profile on SARS' eFiling system is indeed an email address!
In 2003, the Appeal Court confirmed this in the matter of Singh v Commissioner for the South African Revenue Service 2003 (4) SA 520 (SCA).
The Court said SARS must deliver a notice of assessment to a taxpayer in one of the ways the particular tax act states.
The TAA doesn't say eFiling is a valid method of electronic delivery!
Read on to find out what you can do if you only became aware of an assessment after the 30 day objection period.
News flash: Pretoria East Motors' assessment reduced from R5 million to R1 million
SARS raised an assessment of R5 million on Pretoria East Motors (PEM).
But SARS had made a mistake.
And if PEM didn't fight SARS, they would've paid four times what they had to!
Can you afford to unnecessarily pay four times your VAT or tax?
Here's what PEM did and how you too can fight SARS' assessment.
What you can do if SARS assessed you via eFiling but you didn't know about it
You're not without a case as SARS would like you to think.
It doesn't matter that SARS delivered the assessment earlier than the date you found out about it. What matters is the date it came to your attention.
So make a note of that date. Then start counting 30 days from the date you became aware of the assessment, to lodge your objection.
Now follow these four steps to a valid objection.
Has SARS taken more than 60 days to respond to your objection? You have a powerful secret weapon to win your case. Alan reveals it here…
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