This is an AI-generated summary of a selected monitored public legal source and may omit context. It is general information only, not legal advice, and is not a substitute for reading the source or consulting an attorney.
AI summary
The notice says the SARS Commissioner extends the date by which a taxpayer eligible for automatic assessment under Notice No. 7422 may request a reduced or additional assessment. The new date is 23 October 2026, and the extension does not apply if the automatic assessment date is after 27 August 2026.
This may be relevant to taxpayers eligible for automatic assessment and to practitioners tracking SARS assessment dates.
Evidence from source
The extension does not apply if the date of the automatic assessment is after 27 August 2026.
Supports: The notice states an exception to the extension.
In terms of section 95(6) of the Tax Administration Act, 2011
Supports: The notice is made under section 95(6) of the Tax Administration Act.