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

Chapter 19 : General Provisions

244. Deadlines


(1) If—
(a) a day notified by SARS or specified in a tax Act for payment, submission or other action; or
(b) the last day of a period within which payment, submission or other action under a tax Act must be made,

falls on a Saturday, Sunday or public holiday, the action must be done not later than the last business day before the Saturday, Sunday or public holiday.


(2) The Commissioner may prescribe the time of day by which a payment, submission or other action must be done, and if it is done after that time on the day it is regarded as done on the first business day following the specified day.


(3) If SARS is authorised to extend a deadline, the application for extension must be submitted to SARS in the prescribed form before the deadline expires unless—
(a) reasonable grounds exist for the delay and the application is submitted within 21 business days of the deadline; or

[Subsection(3)(a) substituted by section 85 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21  of 2012)]

(b) the delay is due to a circumstance referred to in section 218(2)(a) to (e) or any other circumstance of analogous seriousness and the application is submitted within three years of the deadline.