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LODGING OBJECTIONS the rules
- Article from:
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Accountancy SA
- Article date:
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June 1, 2008
- Author:
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Copyright informationCopyright South African Institute of Chartered Accountants Jun 2008. Provided by ProQuest LLC. (Hide copyright information)
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This article deals with the manner in which the number of days in which to lodge an objection are to be calculated as well as certain aspects of the rules governing objections and appeals.
The Manner in which the Number of Days in which to Lodge an Objection are to be Calculated
The rules regulating objections and appeals are now very much time driven, and thus it is important that taxpayers remember the number of days within which they are entitled to reasons for the assessment issued and also the period within which the objection is to be noted.
The rules refer to "days", and section 83(23) of the Act states as follows:
"Any reference in this Part and the rules to "day" means any day ...