Tax Administration Act, 2011 (Act No. 28 of 2011)
Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Part B : Reasons for assessment, objection, appeal and test cases
8. Request for substantiating documents after objection lodged
|(1)||Within 30 days after delivery of an objection, SARS may require a taxpayer to produce the additional substantiating documents necessary to decide the objection.|
|(2)||The taxpayer must deliver the documents within 30 days after delivery of the notice by SARS.|
|(3)||If reasonable grounds for an extension are submitted by the taxpayer, SARS may extend the period for delivery of the requested document for a further period not exceeding 20 days.|
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