The answer to this query is based on legislation as at2014/03/24.
do I lodge an objection against an administrative penalty if no penalty
assessment notice (AP34) is available on e-filing and there is no
administrative penalty in the income tax assessment (IT34)? Please also
provide me with the correct procedure to follow to make such an objection.
problem certainly relaters to a technical error. My suggestion is that you
once again contact the call centre and ask that they forward you (email) a
statement of account of the AP34 account. Thereafter write a letter to SARS
(objection) and attach an NOO1 as well and indicate periods to which the
penalty assessments relate. Notwithstanding the above I suggest that you
firstly contact the call centre again and explain that your problem relates
to a technical error – SARS should be able to assist in this regard and provide technical support.
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.