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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
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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.

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