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Due Dates Assessed Income Tax
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2013/02/21 at 4:01:12 PM GMT
Posts: 3
Due Dates Assessed Income Tax

I would like to find out if any other practices out there have noticed the change in assessment dates. We process returns on a daily and picked up on this roughly the 20 February 2013. All our assessments are coming with a 7 day period.

Eg Assessment Issue Date: 2013-02-20

Due Date: 2013-02-20

Second Date: 2013-02-27

Last year we noticed a similar practice from SARS approaching the fiscal year end. i would like to find out if anyone is experiencing the same. This will be the first year the assessments will be subject to our new TAA, any comments?

I would imagine it will get worse the closer we get to 31 March 2013


 Attached Files: 
SARS Assmnt.pdf (42,39 KB)

2013/02/22 at 9:45:17 PM GMT
Posts: 64

Section 89(2) of the Income Tax Act provided that the taxpayer pay amount due on assessment within a period notified by SARS. SARS normally used to give taxpayers 30 days from the due date to settle amount due(albeit that this period could be short circuited under appropriate circumstances).

Section 162(1) on the other hand (which has replaced the above section) provides …” that tax must be paid by the day and at the place notified by SARS…’ It is noteworthy to observe that the new section omits all reference to a period within which to pay.

In the light of your experience ,and the new legislation  SARS seems to be  playing hardball, and it is shame that the  spending  arms of government are seemingly not playing ball .


2013/02/22 at 9:47:52 PM GMT
Posts: 64
Refer section 162(1) of the Tax Administarion Act(Act 28) of 2011.



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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