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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 9 : Dispute Resolution

Part B : Objection and appeal

106. Decision on objection


(1) SARS must consider a valid objection in the manner and within the period prescribed under this Act and the "rules".


(2) SARS may disallow the objection or allow it either in whole or in part.


(3) If the objection is allowed either in whole or in part, the assessment or "decision" must be altered accordingly.


(4) SARS must, by notice, inform the taxpayer objecting or the taxpayer's representative of the decision referred to in subsection (2), unless the objection is stayed under subsection (6) in which case notice of this must be given in accordance with the "rules".


(5) The notice must state the basis for the decision and a summary of the procedures for appeal.


(6) If a senior SARS official considers that the determination of the objection or an appeal referred to in section 107, whether on a question of law only or on both a question of fact and a question of law, is likely to be determinative of all or a substantial number of the issues involved in one or more other objections or appeals, the official may—
(a) designate that objection or appeal as a test case; and
(b) stay the other objections or appeals by reason of the taking of a test case on a similar objection or appeal before the tax court,

in the manner, under the terms, and within the periods prescribed in the "rules".