The SAIT Tax Technical team’s submission on SARS’ revised draft Interpretation Note regarding reduced assessments and the meaning of “readily apparent undisputed error” commends improvements since the 2021 version, including recognition that omissions can constitute errors. However, SAIT notes gaps in clarity, particularly around taxpayer remedies if SARS rejects a reduced assessment request, and suggests referencing objection rights under section 104 of the Tax Administration Act. Additional recommendations include refining wording for accuracy, clarifying examples, and confirming that errors may include both commission and omission. These changes aim to enhance legal certainty, improve flow, and ensure practical application of section 93(1)(d).
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