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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part III: Objections and Appeals

81. Objection against assessment (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) Objections to any assessment made under this Act shall be made in the manner and under the terms and within the period prescribed by this Act and the rules promulgated in terms of section 107A by any taxpayer who is aggrieved by any assessment in which that taxpayer has an interest.


2) The period prescribed in the rules within which objections must be made may be extended by the Commissioner where the Commissioner is satisfied that reasonable grounds exist for the delay in lodging the objection.

Provided that the period for objection may not be so extended-

a) for a period exceeding 30 days, unless exceptional circumstances exist which gave rise to the delay in lodging the objection;
b) where more than three years have lapsed from the date of the assessment; or
c) where the grounds for objection are based wholly or mainly on any change in practice generally prevailing which applied on the date of that assessment.


3) Any decision by the Commissioner in the exercise of his or her discretion under subsection (2) shall be subject to objection and appeal.


4) The Commissioner may on receipt of a notice of objection to an assessment alter the assessment or may disallow the objection and shall send to the taxpayer or his or her representative notice of such alteration or disallowance made in the assessment.


5) Where no objections are made to any assessment or where objections have been allowed in full or withdrawn, such assessment or altered assessment, as the case may be, shall be final and conclusive.


6) [Deleted by Second Revenue Laws Amendment Act, No. 34 of 2004].