Supreme Court Act, 1959
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)RulesRules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax courtPart A : Objections, Appeals and Alternative Dispute Resolution5. Commissioner’s decision |
| (1) |
| (a) | Where a taxpayer delivers an objection that does not comply with the requirements of rule 4(a), (b), (c) or (d), the Commissioner may inform the taxpayer by notice within 60 days that he or she does not accept it as a valid objection: Provided that the taxpayer may within ten days of such notice submit an amended objection. |
| (b) | Where the taxpayer has failed to deliver his or her objection at the address specified in the assessment for this purpose, as required by rule 4(e), the document delivered in terms of rule 4 will be deemed to be invalid. |
| (2) |
| (a) | Where the Commissioner is satisfied that the taxpayer has not furnished all the information, documents or things required to decide on the taxpayer's objection, the Commissioner must, not later than 60 days after receipt of the objection, notify the taxpayer accordingly and request him or her in writing to deliver the information, documents or things as specified in that notice. |
| (b) | The taxpayer must, within 60 days after the date of the notice contemplated in subrule (2)(a), deliver all information, documents or things requested in that notice and as specified in that notice to the Commissioner. |
| (c) | The Commissioner may extend the period in subrule (2)(b) by not more than 30 days, where the Commissioner is satisfied that reasonable grounds exist on which the taxpayer is not able to deliver the information, documents or things specified by the Commissioner within that period and the taxpayer has, before expiry of that period, requested the Commissioner in writing that the period be extended, stating the grounds for the failure to provide such information, documents or things within that period. |
| (3) | The Commissioner must on receipt of the objection contemplated in rule 4, or the information contemplated in subrule (2), alter the assessment or disallow the objection in accordance with section 81(4) of the Act, reduce the assessment in accordance with section 79A of the Act or withdraw the assessment in accordance with section 79B of the Act, and must, subject to subrule (4), notify the taxpayer of his or her decision in writing— |
| (a) | in the case where the Commissioner requested information under subrule (2), within 60 days after receipt of that information; or |
| (b) | in any other case, within 90 days after the date of receipt of the taxpayer's objection in terms of rule 4 or amended objection in terms of the proviso to subrule (1)(a), as the case may be. |
| (4) | Where, in the opinion of the Commissioner, more time is required due to exceptional circumstances, the complexity of the matter or the principle or the amount involved, the Commissioner must, before expiry of the period prescribed by subrule (3), inform the taxpayer that he or she will decide on the objection within such longer period which— |
| (a) | in the case of subrule (3)(a), may not exceed 60 days; or |
| (b) | in the case of subrule (3)(b), may not exceed 90 days. |
