Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part B : Reasons for assessment, objection, appeal and test cases8. 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. |
