10 March 2023
Rules promulgated under section 103, prescribing the –
- procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in section 104(2)
- procedures for alternative dispute resolution
- conduct and hearing of appeals
- application on notice before a tax court
- transitional rules
Important changes
The most popular amendment is that the period for taxpayers may submit objections has been extended from 30 to 80 business days.
Before the amendments, taxpayers were only required to specify which documents they intended to rely on to substantiate the grounds of objection. Rule 7 now requires taxpayers to submit all substantiating documentation for an objection to be valid.
Rule 4 previously only provided for the extension of dispute resolution time periods. Now it also provides for the shortening of such periods based on an agreement between relevant parties.
SARS is required to issue the assessment in line with the Tax Court’s decision within 45 days after receipt of the Tax Court’s decision from the Registrar.
You can read the public notice here.
