Add SARS Business Days to Start Date
Business Days according to SARS definition in South AfricaSection 1 of the Tax Administration Act (TAA), No. 28 of 2011. This section defines a "business day" and explicitly excludes the period between 16 December and 15 January (inclusive) for the purposes of calculating time periods for compliance with certain provisions, particularly those in Chapter 9 of the TAA, which pertains to dispute resolution and related deadlines.The TAA states that a "business day" excludes Saturdays, Sundays, public holidays, and the days between 16 December and 15 January of the following year for determining compliance periods under Chapter 9. This affects deadlines such as those for filing notices, objections, or appeals (e.g., Rule 56 notices or responses to SARS requests).Which date do I start counting from? Say you want to calculate the last date to lodge an objection, take the date of the assessment, and day 1 is the following day, Start date must be day 1. This comes from the Interpretation Act 33 of 1957. The last ay is 80 business days counted from day 1 inclusive.
