Print Page   |   Report Abuse
News & Press: SARS News & Tax Administration

Issue 4 of IN 15 on exercise of discretion in case of late objection or appeal

24 November 2014   (0 Comments)
Posted by: Author: SARS
Share |

Author: SARS

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.


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.

Membership Management Software Powered by®  ::  Legal