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News & Press: SARS operational & eFiling questions

Objections - Declined and reasons are repeated even after correct documents submitted

Friday, 07 February 2014   (1 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical 

The answer to this query is based on legislation as at 07/02/2014.

 Q: Client did his own return on efiling. He never received a refund (expected due to travel allowance deduction.) He also never received sms/email etc in regards a "Letter from SARS requesting Original Docs." I have had the same occur on a number of occasions where I am NOT informed that SARS has "sent a letter" via eFiling. He was referred to me to help. Quickly I found out he had not submitted original docs as requested in the letter he had no knowledge of - so we submitted -- again no answer no communication.

I was then told to submit an objection -- SARS required a Letter of Condonation and Explanation for the time period lapsed. This as submitted (with guidance from SARS Randburg consultant.) Objection declined -- Reason - Submit Letter of Condonation and Reasons for being late. Call Centre cant help - go to Randburg SARS -- they tell me the "scratch pad" says reason for delay is "not substantial enough" to approve the submission of the Logbook and to give the tax payer a refund. 


A: In terms of s 104(4) of the TAA may a senior SARS official extend the period during which a taxpayer may lodge an objection:

(4) A senior SARS official may extend the period prescribed in the ‘rules’ within which objections must be made if satisfied that reasonable grounds exist for the delay in lodging the objection. Any decision made in terms of this section is subject to objection and appeal. 

I can only suggest that you object to the fact that SARS has not condoned the objection and provide proper arguments for the grounds of objection. I think that you should try to establish as to why the taxpayer did not receive notice by SARS that documents are required.


Monica Afonso says...
Posted Thursday, 30 March 2017
Anyone have a sample of a "Letter of condonation"?



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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