SARS IT14SD and Timeframes
SARS IT14SD – reminder of timeframes to avoid unnecessary headaches – with initial requests, taxpayers are given 21 days to provide required information; a second request is issued if no response received and a further 21 days given (a total of 42 calendar days from initial request).
After the 42 days and still no response received from taxpayer, SARS will issue the additional assessment disallowing expenses. These assessments are then subject to the normal objection and appeals process.
All material subject to our Legal Disclaimers.