How do I request condonation for a late SARS dispute?

Direct answer

Submit the late objection or appeal through the dispute process and complete the Request for Late Submission section with full reasons and evidence. SARS decides condonation before considering the merits of the late dispute.

An objection is normally due within 80 business days. Reasonable grounds can support a limited extension, while a longer delay requires exceptional circumstances. No objection may be allowed more than three years after the assessment or decision. An appeal is normally due within 30 business days and cannot be lodged after 75 business days from the objection outcome.

What this means in practice

Explain the entire delay as a dated chronology. State what prevented filing, when the obstacle ended and what you did immediately afterward. General statements such as being busy or relying on another person are rarely persuasive without supporting facts.

Submit the substantive dispute grounds and evidence too. Condonation does not replace a valid objection or appeal.

Step-by-step

1. Calculate the original deadline and total delay.
2. Build a day-by-day or event-by-event chronology.
3. Collect medical, technical, delivery or representative evidence.
4. Explain why the delay was beyond ordinary neglect.
5. Complete the condonation section on the NOO or NOA.
6. Attach the merits and supporting documents.
7. Track the condonation decision and next deadline.

Documents and records to keep

• Assessment or objection outcome.
• Deadline calculation and chronology.
• Evidence supporting every material event.
• Submitted NOO or NOA and receipt.
• SARS condonation decision.

Important limits and exceptions

If condonation is refused, SARS does not consider the merits. The refusal itself may be objectionable and appealable. Payment is not automatically suspended while the matter is pending.

When to get tailored advice

Get advice immediately if the delay is substantial, enforcement has begun or the three-year or 75-business-day outer limit is close.

Related TaxProof guides

• Should I request reasons before objecting?
• Can a company use ADR after an objection?

Sources

• SARS, Guide to Submit a Dispute via eFiling
• SARS, Objections