Yes. The taxpayer must attach supporting information to substantiate the grounds for the objection.
The taxpayer can select the following reasons on the NOO form when objecting to administrative penalties. The user must exercise his or her judgement to determine if the supporting information provided by the taxpayer are sufficient to support the reason for objecting:
- Serious illness / death (e.g. hospitalisation).
- Not liable to submit a return.
- SARS error. This may include the following:
- Capturing error;
- Processing delay;
- Provision of incorrect information in an official publication issued by SARS;
- Delay in providing sufficient time for an adequate response to a request for information by SARS.
- If the reason ‘Other’ is indicated, a description and proof is required. The circumstances may include the following:
- Natural or human-made disaster;
- Serious illness or accident;
- Serious emotional or mental distress;
- Serious financial hardship; and
- Any other circumstance of analogous seriousness.