104.    Objection against assessment or decision

(1)     A taxpayer who is aggrieved by an assessment made in respect of the taxpayer may object to the assessment.

(2)     The following decisions may be objected to and appealed against in the same manner as an assessment:

(a)     a decision under subsection (4) not to extend the period for lodging an objection;

(b)     a decision under section 107(2) not to extend the period for lodging an appeal; and

(c)     any other decision that may be objected to or appealed against under a tax Act.

(3)     A taxpayer entitled to object to an assessment or ‘decision’ must lodge an objection in the manner, under the terms, and within the period prescribed in the ‘rules’.

(4)     A senior SARS official may extend the period prescribed in the ‘rules’ within which objections must be made for-

(a)     30 business days, if satisfied that reasonable grounds exist for the delay in lodging the objection; or

(b)     a period exceeding 30 business days, if satisfied that exceptional circumstances exist which gave rise to the delay in lodging the objection.

[Subsection (4) substituted by section 22(1)(a) of Act 43 of 2024]

(5)     The period for objection must not be extended under subsection (4)-

(a)     for more than three years from the date of assessment or the ‘decision’; or

(b)     if the grounds for objection are based wholly or mainly on a change in a practice generally prevailing which applied on the date of assessment or the ‘decision’.

[Subsection (5) amended by section 57 of Act 16 of 2016 and substituted by section 22(1)(a) of Act 43 of 2024]