Rule 7 provides that the taxpayer must submit an objection within 30 days of the date of assessment or, where the taxpayer requested reasons, within 30 days of receipt of SARS’ response. SARS has 60 days to consider the taxpayer’s objection and notify the taxpayer if the objections has been allowed or disallowed.
It is important that the objection be set out in the prescribed manner and that the relevant supporting documentation be submitted with it. If the objection falls short of the requirements, SARS will declare the objection invalid. This will cause unnecessary delay, as the taxpayer must then file a new objection within 20 days, which objection will be considered afresh.