While the law clearly states that you must lodge your objection within 30 business days after the date of assessment, SARS can extend the 30 business days' deadline.
You must still submit an application for an extension before the deadline expires. Unless:
Well not quite. You have to qualify for an extension.
To qualify for an extension for a late objection, you must prove the following:
The Practical Vat Loose Leaf Service says you must prove that:
Note: SARS won't extend the objection period if:
Once you've lodged your objection to SARS' assessment, it'll consider the grounds of your objection. If it agrees, it'll notify you.
But, if SARS disallows your objection, you can lodge an appeal. You can also lodge an appeal if SARS hasn't notified you of its decision within 90 business days.
To make sure your objection meets all the requirements, use this checklist.
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