This Interpretation Note provides 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).
SARS has released a 4th issue of interpretation
note 15, which can be accessed here.
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.