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When should SARS condone a late appeal?

Tuesday, 10 October 2017   (0 Comments)
Posted by: Author: Nico Theron
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Author: Nico Theron (Unicus)

In a recent application to the Johannesburg Tax Court (018/2016), the court was asked to condone an appeal submitted late by the taxpayer.

The facts are simply that the taxpayer filed an appeal more than 75 business days after the notice of disallowance of the taxpayer’s objection. The reason for late submission is that the taxpayer’s representative thought that the appeal was filed on e-filing but later discovered that it was not filed due to an internet connection problem.

SARS opposed the application stating that it has no discretion to extend the period for lodging an appeal beyond a period of 75 days from the date of the disallowance of an objection. This, SARS argued, was due to the wording of section 107 of the Tax Administration Act, No. 28 of 2011 (“the TAA”) which states that SARS may only extend the period for lodging an appeal for up to a maximum of 45 business days if exceptional circumstances exist. Since an appeal is due within 30 days from date of disallowance of the objection, SARS cannot condone an objection filed more than 75 days after the notice of disallowance.

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