The South Africa Revenue Service (SARS) has published Interpretation Note 15 (Issue 6) – Exercise of discretion to extend the period to lodge an objection or appeal, which is dated 30 August 2024. The Interpretation Note provides guidance on the considerations that a senior SARS official will take into account when exercising their discretion to extend the prescribed period for lodging an objection under section 104(4) or an appeal under section 107(2) of the Tax Administration Act 28 of 2011. --- Background A taxpayer who is aggrieved – by an assessment made in respect of the taxpayer; or by certain...