fulcrum - SARS is lenient with the 30 days notice of objection. you can give notice after 90 days and can have the assessment revised. what are you saying?
when i asked mila when the assessment was done she said 1995.
The 30 day period within which an objection must be lodged, may be extended by SARS for a further 30 days in terms of section
81(2) of the Income Tax Act where SARS is satisfi ed that reasonable grounds exist for the delay in lodging the objection. In terms of
the proviso to section 81(2), the period for the lodging of an objection may not be extended -
a) beyond 60 days of the date of assessment, notice by SARS, or date that reasons were furnished – as the case may be - unless
exceptional circumstances exist which gave rise to the delay;
b) where more than 3 years have lapsed from the date of the assessment; or
c) where the grounds for the objection are based wholly or mainly on any change in practice generally prevailing, that was
applicable on the date of the assessment in dispute.
now when i'm talking about prescribed i am referring to letter "b" as quoted above. not your quote of the 30 days objections and appeals.