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Response date for the verification of the IT14SD: business or calendar days?

Friday, 21 November 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: For the purposes of a 'Verification of Income Tax Return' (the IT14SD), the compliance/response dates refers to 30 days. To your knowledge, is this 30 business days, or 30 calendar days - we are receiving conflicting feedback from the call centre. We know for VAT 'Verification of VAT Declarations' the compliance time is 21 calendar days, and is enforced - this does not seem to be the case with the IT14SD. Your input on this would be appreciated.

A: Unfortunately the Tax Administration Act doesn’t deal with this issue (the IT14SD or other review requests).  One can then only assume that the reference would be to calendar days.  It is our understanding that SARS applies this as such and that a reminder is send out after 21 calendar days.  It is possible to request additional time and it is suggested that you do so if you foresee that you won’t be able to meet the 21 days dead line.  

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.



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