ARTICLE · 08 NOVEMBER 2021

Notices Of Objection: Room For Second Chances?

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The process to be followed by taxpayers when disputing assessments issued by the South African Revenue Service ("SARS") is set out in the Tax Administration Act, 2011 (the "TAA") read with the rules promulgated under section 103 of the TAA.

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Ntebaleng Sekabate

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The process to be followed by taxpayers when disputing assessments issued by the South African Revenue Service ("SARS") is set out in the Tax Administration Act, 2011 (the "TAA") read with the rules promulgated under section 103 of the TAA (the "Tax Court Rules"). Where a taxpayer is aggrieved by an assessment issued by SARS, the taxpayer has a period of 30 days from the date of the assessment (or where a request for reasons is submitted to SARS by the taxpayer in terms of Tax Court Rule 6, the date of delivery of such reasons) to lodge an objection against such assessment.

The objection lodged by the taxpayer to an assessment issued by SARS must, in terms of Tax Court Rule 7(2)(b), specify inter alia

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