Print Page
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.


 

WHY REGISTER WITH SAIT?

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.

  • Tax Practitioner Registration Requirements & FAQ's
  • Membership Management Software Powered by YourMembership  ::  Legal