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INTERPRETATION NOTE 15 (Issue 5) ACT : TAX …

INTERPRETATION NOTE: (Issue 4) DATE: 20 November 2014 ACT : TAX administration ACT NO. 28 OF 2011 SECTION : SECTIONS 104 and 107 SUBJECT : EXERCISE OF DISCRETION IN CASE OF LATE OBJECTION OR APPEAL CONTENTS PAGE Preamble .. 1 1. Purpose .. 2 2. Background .. 2 3. The law .. 3 4. Objections .. 3 Section 104 .. 3 Factors relevant to the exercise of the senior SARS official s discretion in considering a request to extend the period in which to lodge an objection .. 5 The reasons for the delay .. 5 The length of the delay .. 6 The prospects of success on the merits .. 6 Limitation on the extension of time to lodge an objection .. 6 Format of an application for an extension of time .. 7 Refusal to grant an extension .. 8 Periods in which to resubmit invalid objections .. 8 5.

interpretation note 15 (issue 5) date: 21 december 2018 . act : tax administration act 28 of 2011 . section : sections 104 and 107 . subject : exercise of discretion in case of late objection or

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