A taxpayer who receives an assessment from the Commissioner:
South African Revenue Service with which they do not agree, is
entitled to lodge an objection against that assessment and Chapter
9 of the Tax Administration Act, No. 28 of 2011 ("TAA")
sets out the procedures that must be followed. Taxpayers also need
to be mindful of the rules governing objections and appeals
promulgated under section 103 of the TAA, which sets out in greater
detail the steps to be followed in the objection and appeal
process.
Under section 96(2) of the TAA, the Commissioner is obliged to
supply the taxpayer with the grounds of the assessment so that the
taxpayer can understand the basis on which the assessment has been
issued. Unfortunately, far too many cases are seen where the
Commissioner summarily disallows deductions claimed by taxpayers
without supplying any information as to the legal basis on which
the deduction was denied. In these cases the taxpayer is entitled
to demand that
