SAICA Submission on SARS Draft Interpretation Note: Reduced Assessments – Meaning of Readily Apparent Undisputed Error
Overview
This is a submission made by SAICA in relation to SARS’ draft interpretation note on the meaning of the term ‘readily apparent undisputed error’ as contained in section 93(1)(d) of the Tax Administration Act which deals with reduced assessments.
| Author | SAICA (Somaya Khaki) |
|---|---|
| Division | Tax |
| Keywords | SARS Reduced assessment readily apparent undisputed error disputes Request for correction |
| Categories | Tax |
| Date | 28 November 2025 |
| File |