TAA Business Day Refresher
Our application requires an understanding of how many days are prescribed for each step in the tax dispute resolution process. This page is aimed at refreshing you on what most of those days are and how they work. You can also access our flow charts which also contain the days relevant to each step in the tax dispute resolution process.
Tax disputes can be broken down into four main phases, as follows:
- Objection phase;
- Appeal phase (pre-litigation);
- Appeal phase (litigation – Tax Board); and
- Appeal phase (litigation – Tax Court).
These phases cover the days relevant to the objection phase and the appeal phase (pre-litigation). These days are set out and explained further in the tables below:
The Objection Phase
Standard Number of Days
80 days
Explanation of standard number of days
The taxpayer has 80 days from the date of assessment (i.e., the issue date as reflected on the notice of assessment – ITA34, EMP217, VAT217 etc.) to object. However, if the taxpayer requested reasons for the assessment before objecting, the taxpayer has 80 days from the date SARS responds to the request for reasons by providing the reasons or referring to the document in which reasons have been provided to object
Extension available
3 years
Explanation of extension
Taxpayers filing an objection outside the standard time period must request condonation. If the objection is submitted more than 80 days but less than 110 days from the date of assessment must advance reasonable grounds to secure condonation. Taxpayers objecting more than 110 days from the date of assessment but before 3 years have lapsed from the date of assessment, must advance exceptional circumstances to secure condonation
Standard Number of Days
30 days
Explanation of standard number of days
The taxpayer has 30 days from the date of assessment (i.e., the issue date as reflected on the notice of assessment – ITA34, EMP217, VAT217 etc.) to request reasons for the assessment
Extension available
45 days
Explanation of extension
SARS can grant condonation for a period not exceeding 45 days to request reasons. Taxpayers requesting reasons outside the standard 30-day period but before 75 days (30 + 45) have lapsed from the date of assessment must request condonation for the late request by advancing reasonable grounds for the late request for reasons
Standard Number of Days
30 days
Explanation of standard number of days
The taxpayer has 30 days from the date of assessment (i.e., the issue date as reflected on the notice of assessment – ITA34, EMP217, VAT217 etc.) to request reasons for the assessment
Extension available
45 days
Explanation of extension
SARS can grant condonation for a period not exceeding 45 days to request reasons. Taxpayers requesting reasons outside the standard 30-day period but before 75 days (30 + 45) have lapsed from the date of assessment must request condonation for the late request by advancing reasonable grounds for the late request for reasons
Standard Number of Days
30 days
Explanation of standard number of days
SARS may declare an objection invalid in certain circumstances and must then do so within a period of 30 days from the date of delivery by the taxpayer of an objection
Extension available
As agreed between the parties
Explanation of extension
Since the rules do not provide for an extension to the time period within SARS may declare an objection invalid, the taxpayer and SARS may agree to an extended time period
Standard Number of Days
20 days
Explanation of standard number of days
If SARS declared an objection invalid, the taxpayer may file a new valid objection within 20 days from the date of delivery by SARS of a notice of invalid objection
Extension available
3 years
Explanation of extension
A taxpayer who fails to submit a new valid objection has to request condonation on the same basis as detail in “objection” above
Standard Number of Days
30 days
Explanation of standard number of days
If SARS requests more information from the taxpayer in order to make a decision on objection, SARS must request the documents within 30 days from the date of delivery by the taxpayer of an objection
Extension available
As agreed between the parties
Explanation of extension
Since the rules do not provide for an extension to the time period within SARS may request further documents, the taxpayer and SARS may agree an extended time period
Standard Number of Days
30 days
Explanation of standard number of days
A taxpayer who receives a request for further documents relating to an objection must respond to the request within 30 days from the date of delivery by SARS of the request
Extension available
20 days
Explanation of extension
SARS can grant a maximum of 20 days extension (i.e., another 20 days in addition to the standard 30-day period) if there are reasonable grounds submitted for an extension
Standard Number of Days
60 / 45 days
Explanation of standard number of days
If SARS has not requested further documents from the taxpayer in relation to the objection, SARS must respond with their decision on objection within 60 days from the date of delivery by the taxpayer of the objection. If, however, SARS requested further documents from the taxpayer in relation to the objection, SARS must respond with their decision on objection within a period of 45 days from the date the taxpayer responded to the request for information (or where the taxpayer did not respond, 45 days from the date the taxpayer should have responded)
Extension available
60 days / as agreed between the parties
Explanation of extension
SARS may extend the 60-day period within which they must respond with decision on the objection by a maximum period of 45 days.
Since the rules do not provide for an extension to 45-day time period within SARS must make their decision, the taxpayer and SARS may agree an extended period of time
Appeal phase (Pre-litigation)
Standard Number of Days
30 days
Explanation of standard number of days
The taxpayer has a period of 30 days from the date of delivery by SARS of their decision on objection to file an appeal
Extension available
45 days
Explanation of extension
Taxpayers filing an appeal outside the standard time period must request condonation. If the appeal is submitted more than 30 days but less than 51 days from the date of SARS’ decision on objection must advance reasonable grounds to secure condonation. Taxpayers appealing more than 51 days from the date of SARS’ decision but before 75 days have lapsed from the date of SARS’ decision on objection, must advance exceptional circumstances to secure condonation
Standard Number of Days
15 days
Explanation of standard number of days
If the taxpayer advances new grounds in appeal, SARS can request documents to substantiate the new grounds and must do so within 15 days from date of delivery by the taxpayer of the appeal
Extension available
As agreed between the parties
Explanation of extension
Since the rules do not provide for an extension to 15-day time period within SARS must request documents relating to the appeal, the taxpayer and SARS may agree an extended period of time
Standard Number of Days
15 days
Explanation of standard number of days
Taxpayers must respond to the request by SARS for further documents relating to the appeal within a period of 15 days from the date of delivery of that request to the taxpayer
Extension available
20 days
Explanation of extension
SARS can extend the period for responding to requests for information relating to the appeal by a period not exceeding 20 days if there are reasonable grounds for an extension
Standard Number of Days
30 days
Explanation of standard number of days
If the taxpayer opted for ADR in its NOA/ADR2, SARS must deliver a notice to the taxpayer to inform the taxpayer if SARS agrees to ADR as a means of trying to resolve the dispute
Extension available
As agreed between the parties
Explanation of extension
Since the rules do not provide for an extension to 30-day time period within SARS must notify the taxpayer of its agreement to ADR as a means of trying to resolve the dispute, SARS and the taxpayer may agree on an extended period of time
Standard Number of Days
90 days
Explanation of standard number of days
ADR proceedings commence from the date of delivery by SARS of its agreement to try to resolve the dispute through ADR. ADR proceedings must be finalised within a period of 90 days from the date of commencement of ADR proceedings
Extension available
As agreed between the parties
Explanation of extension
Since the rules do not provide for an extension to 90-day time period within which ADR proceedings must be finalised, the taxpayer and SARS may agree to an extended period of time
Standard Number of Days
45 days
Explanation of standard number of days
SARS must issue an assessment to give effect to the agreement or settlement reached during ADR within 45 days from the date of last signature of the relevant agreement but only if all issues in dispute has been resolved through ADR
Extension available
As agreed between the parties
Explanation of extension
Since the rules do not provide for an extension to 45-day time period within which assessments must be issued, SARS and the taxpayer may agree to an extended time period
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Disclaimer
This application only counts business days as defined in section 1 of the Tax Administration Act 28 of 2011 (“the TAA”) for the purposes of disputes in terms of Chapter 9 of the TAA. This application is driven by user input. Should the incorrect inputs be provided by the user, incorrect results will be displayed. Unicus Tax Specialists SA (Pty) Ltd, its affiliates, shareholders, directors and/or employees (hereafter collectively referred to as “Unicus”) will not be liable for damages of whatever nature that may result from the use of this application or for any reliance being placed on this application. In addition, whilst every effort is made to ensure this application functions in line with the applicable tax legislation, Unicus will not be responsible for any damages of whatever nature caused from the use of or reliance being placed on this application. Should you require personalised advice, which is highly recommended, please feel free to make contact with our office who will also explain the terms and conditions of our personalised services.