Step 3

What do you want to determine?

Choose whether you want to calculate the due date for the next step in the dispute process, or determine how many TAA dispute-resolution days have elapsed between two dates.

Assessment

Dispute stage

Determine

Choose your calculation

Select the option that matches the question you are trying to answer.

On what date is the next step due?

Use this option when you know the starting date and want to calculate the due date for the next procedural step.

For example:

  • When an objection is due.
  • By what date SARS must respond to an objection.
  • When an appeal must be submitted.
  • When SARS must deliver its Rule 31 statement.
Determine a due date

How many TAA days have elapsed?

Use this option when you want to calculate how many dispute-resolution business days have passed between two dates.

For example:

  • Whether an objection, appeal or Rule 31 statement is late.
  • How late a filing is for purposes of considering condonation.
  • Whether SARS is late with a procedural step.
  • Whether SARS invalidated an objection within the prescribed period.
  • Whether SARS made a decision on objection within the prescribed period.
Count days between dates

TAA Business Day Refresher

Need a quick reminder of what counts as a TAA business day?

Open
Published by LexisNexis

Practical Guide to Handling Tax Disputes

Want to know more about tax dispute resolution and the correct amount of days to be determined?

Buy it here