In order to object to prior-year assessments after 30 days, it is a requirement that “exceptional circumstances” exist for the delay in filing an objection. SARS are increasingly asking if exceptional circumstances exist. Bendels Consulting is not in the business of criticising colleagues. We respectfully submit to SARS that the taxpayers’ practitioners filed, inadvertently, an incorrect return. Such reason has been accepted by SARS in every case.
It is not clear how the taxpayers’ incumbent practitioners are able (or will be able) to demonstrate exceptional circumstances. Practitioners have a duty of care to their clients. Accordingly, taxpayers have an expectation (such expectation an ordinary one in our view) that their tax practitioners will file a correct return. Medical expense deductions is one of the main deductions available to taxpayers.
As noted above, tax practitioners do not receive any criticism from Bendels Consulting and in many cases we relinquish our duties on the completion of successful objections to prior-year assessments. It was not our intention to establish a large tax compliance practice and such remains to be the case.