Time Periods For Submissions To SARS

When a taxpayer is required to respond to the South African Revenue Service ("SARS") pursuant to a request for information or an audit being conducted into their affairs, in general two issues may arise, namely (1) uncertainty as to the time period prescribed by when the taxpayer must respond or supply the requested information to SARS and (2) the question of how such time period is to be determined.

SARS generally institutes its information gathering powers by means of a written request to the taxpayer to supply certain information required by SARS. The information request notice usually sets out the information required as well as the time period by when such information must be supplied by the taxpayer or a third person.