SARS Alert: Filing Season 2022 - Extension of the 40 business days

A taxpayer who is auto-assessed and unsatisfied with the assessment received has a right to request an amendment by filing a tax return, within 40 business days of the notice of assessment. This alert reminds taxpayers that SARS can extend the 40 business days where the taxpayer requests an extension before the expiry of the 40 business days and submits reasonable grounds for the request.