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Interpretation Note 15: Exercise of discretion in case of late objection or appeal

14 July 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has released Interpretation Note 15 to provide guidance on the factors that a senior SARS official will take into account when deciding whether to extend the period for lodging an objection under section 104(4) or an appeal under section 107(2). 

Please click here to access the Interpretation Note. 


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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