Q: For the
purposes of a 'Verification of Income Tax Return' (the IT14SD), the
compliance/response dates refers to 30 days. To your knowledge, is this 30
business days, or 30 calendar days - we are receiving conflicting feedback from
the call centre. We know for VAT 'Verification of VAT Declarations' the
compliance time is 21 calendar days, and is enforced - this does not seem to be
the case with the IT14SD. Your input on this would be appreciated.
the Tax Administration Act doesn’t deal with this issue (the IT14SD or other
review requests). One can then only
assume that the reference would be to calendar days. It is our understanding that SARS applies
this as such and that a reminder is send out after 21 calendar days. It is possible to request additional time and
it is suggested that you do so if you foresee that you won’t be able to meet
the 21 days dead line.
Disclaimer: Nothing in
this query and answer should be construed as constituting tax advice or a tax
opinion. An expert should be consulted for advice based on the facts and
circumstances of each transaction/case. Even though great care has been taken
to ensure the accuracy of the answer, SAIT do not accept any responsibility for
consequences of decisions taken based on this query and answer. It remains your
own responsibility to consult the relevant primary resources when taking a
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.