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What to do when tax docs burn

Aug 03 2015 13:19

Cape Town - To help users file their tax return seamlessly, Fin24 has teamed up with SA Institute of Tax Professionals (SAIT), to answer as far as possible users' tax questions.

User question:

My cousin is an insurance salesperson and earns commission. In December last year, their offices burnt down and his tax-related documents were destroyed. He only has documents for January and February 2015. 

Now he has to submit his tax return and submit proof of expenditure; which he doesn’t have. What now?

Piet Nel, SA Institute of Tax Professionals responds:

We don’t know if it is possible for him to obtain alternative proof, we assume not.  The problem is that the SA Revenue Service requires, in the first instance, documents (referred to as relevant material) in all instances where a review of audit of the taxpayer is done. 

If the taxpayer can also not determine the amounts of expenditure (or income) and the nature thereof the only option would be to follow the section 95(3) of the Tax Administration Act option. 

In terms thereof if the taxpayer is unable to submit an accurate return, a senior Sars official may agree in writing with the taxpayer as to the amount of tax chargeable and issue an assessment accordingly. 

Such an assessment is then not subject to objection or appeal.

* Have a question? Send it to us and we will find an expert to answer.

The important deadline dates in the 2015 tax season are:

September 30 2015: Manual/postal submissions
November 27 2015: At a SARS branch (non-provisional)
November 27 2015: eFiling (non-provisional)
January 29 2016: Provisional taxpayers via eFiling

Disclaimer: Fin24 cannot be held liable for any investment decisions made based on the advice given by independent financial service providers. Under the ECT Act and to the fullest extent possible under the applicable law, Fin24 disclaims all responsibility or liability for any damages whatsoever resulting from the use of this site in any manner.

tax  |  money clinic


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