Objections - Declined and reasons are repeated even after correct documents submitted
07 February 2014
Posted by: Author: SAIT Technical
Author: SAIT Technical
The answer to this query
is based on legislation as at 07/02/2014.
did his own return on efiling. He never received a refund (expected due to
travel allowance deduction.) He also never received sms/email etc in regards
a "Letter from SARS requesting Original Docs." I have had the same
occur on a number of occasions where I am NOT informed that SARS has
"sent a letter" via eFiling. He was referred to me to help. Quickly
I found out he had not submitted original docs as requested in the letter he
had no knowledge of - so we submitted -- again no answer no communication.
was then told to submit an objection -- SARS required a Letter of Condonation
and Explanation for the time period lapsed. This as submitted (with guidance
from SARS Randburg consultant.) Objection declined -- Reason - Submit Letter
of Condonation and Reasons for being late. Call Centre cant help - go to
Randburg SARS -- they tell me the "scratch pad" says reason for
delay is "not substantial enough" to approve the submission of the
Logbook and to give the tax payer a refund.
terms of s 104(4) of the TAA may a senior SARS official extend the period
during which a taxpayer may lodge an objection:
senior SARS official may extend the period prescribed in the ‘rules’ within
which objections must be made if satisfied that reasonable grounds exist for
the delay in lodging the objection. Any decision
made in terms of this section is subject to objection and appeal.
I can only suggest that you object to the
fact that SARS has not condoned the objection and provide proper arguments
for the grounds of objection. I think that you should try to establish as to
why the taxpayer did not receive notice by SARS that documents are required.