The Supreme Court of Appeal has ruled that Airports Company South Africa (ACSA) is not entitled to amend an objection against an additional assessment of its 2011 tax year by the SA Revenue Service. | News24_Business
To permit amendments to an objection would unjustifiably undermine the principles of certainty and finality which underpin a revenue authority's duty to collect taxes, states the Supreme Court of Appeal.In 2016 the SA Revenue Service made an additional assessment of the 2011 tax year of Airports Company SA, disallowing certain deductions and imposing certain penalties.
ACSA wanted to make the amendments after the expiry of the period prescribed by law within which they could do so. The SCA ruled last week that, in terms of the Tax Administration Act , read in conjunction with the tax court rules, a taxpayer is not entitled to amend an objection against an additional assessment after the expiry of the periods prescribed.
The SCA judgment states that the effect of the amendment sought by ACSA will be to extend the period for the filing of an objection - or the filing of new grounds of objection - long after the peremptory periods prescribed in the TAA and court rules had expired.
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