Transcription of TAX ADMINISTRATION ACT NO. 28 OF 2011 …
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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.
interpretation note: no.15 (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
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