The issue whether the taxpayer has discharged the onus to prove exceptional circumstances as required in terms of section 104 of the Tax Administration Act 28 of 2011 when seeking extension of the period allowed to a taxpayer for objection to an assessment.
The court held that the onus is on taxpayer to satisfy that exceptional circumstances exist which give rise to the delay in lodging the objection. Further, that no unusual facts have been proven which have a causal connection to the delay as the lapse of time from mid December 2014 to June 2015 is not satisfactorily explained by the taxpayer, let alone sufficiently to discharge the onus of proving exceptional circumstances.
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.
MINIMUM REQUIREMENTS TO REGISTER
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.