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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.

3 The objection and appeal procedures, which are contained in the TA Act and the rules, apply to any dispute under, amongst others, the following tax Acts

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