Tax Admin Act

Question 1

TAA s22 registration

Answer 1

Voluntary or obliged, period set out in relevant act otherwise 21 business days.

Question 2

TAA s99 period of limitations of assessment

Answer 2

SARS may not make an additional or reduced assessment of more than 3 years after original assessment by sars, or 5 years if self assessment. Do not apply if not paid due to fraud or error.

Question 3

TAA s102 burden of proof

Answer 3

Onus is on tax payer to prove not taxable etc. sars only has to prove that amount estimated under s95 is reasonable and penalty based on correct facts. Onus is on sars if they lose the case and take it to a higher court.
Balance of probabilities means tax payer only has to prove >50% is not taxable.

Question 4

S104 objection against assessment or decision

Answer 4

If a tax payer is aggrieved by an assessment he may object to it as well as object to a decision he does not agree with by sars.
An error by the tax payer qualifies as aggrieved, thus can object.

Question 5

TAA definitions

Answer 5

Assessment is the determination of tax liability or refund by self or sars assessment.
Asset includes all property, movable or immovable.
Business day excludes weekends and public holiday. Excludes dec16-15jan for dispute resolution.
Date of assessment. Self assessment is the day return submitted. For sars it’s the issue of notice of assessment.
Self assessment. Any return on which amount tax due appears on the return, thus vat but not income tax as it is calculated by sars.
Effective date. Date from which interest accrues.