25. SARS VAT Vendors Guide.pdf

Be in a form prescribed by the commissioner disp01

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be in a form prescribed by the Commissioner (DISP01 – Notice of Objection form) 158 with the information requested in the form completed; specify in detail the grounds upon which the objection is made; specify an address where you will accept notice and delivery of SARS’s decision in respect of the objection; be signed by you or your appointed representative; and be lodged within the prescribed period of 30 business days after the date of the assessment or decision or reasons for the assessment were furnished by the Commissioner (as the case may be). A vendor may apply for an extension of the period within which to lodge an objection. An objection that does not comply with the requirements may result in the objection not being entertained, and SARS may inform you by notice within 30 days that it is not accepted as a valid objection. However, you may within 20 days of delivery of the aforementioned notice submit an amended objection. SARS will accept the amended objection if it complies with the requirements for a valid objection. An objection that is filed after the prescribed period has elapsed cannot be considered unless a senior SARS official has condoned the late filing of the objection. A request for condonation must be made at the same time as the objection is filed on the form DISP01 and it must contain an explanation for the delay. In terms of the TA Act, a senior SARS official may condone an objection that is filed up to 30 business days 159 late, if satisfied that there are reasonable grounds for the delay. If an objection is filed more than 30 business days late, then there senior SARS official must be satisfied that exceptional circumstances exist for the late filing. No objection can be entertained if it is filed after three years have passed from the date of the assessment. If the basis of an objection is that of a change to a practice generally prevailing, then an objection must be filed strictly in time as there are no grounds on which SARS can condone the late filing of such an objection. For further information, see Interpretation Note 15 “Exercise of Discretion in Case of Late Objection or Appeal”. 157 In terms of the “pay now, argue later” rule, the obligation to pay tax, which arises upon the issue of an assessment, is not automatically suspended by an objection or appeal. A separate request for the suspension of payment must be made to SARS. See section 164 of the TA Act. 158 With effect from 14 October 2016, the ADR 1 form is no longer accepted for lodging objections for VAT. 159 Section 104(5)(a) of the TA Act was amended with effect from 19 January 2017 to extend this period from 21 business days to 30 business days. 125
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VAT 404 – Guide for Vendors Chapter 14 14.2.5 Request for further information Within 30 days from the date of delivery of your objection, the Commissioner may request that you provide additional substantiating documents that are required in order to make a decision regarding your objection. A vendor must deliver the requested documents within
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