Legal and Policy
2021 Legal and Policy

Legal and Policy - 11 February 2021


11 February 2021


Due date for public comment: 24 March 2021

  • 8 - 13 February 2021 - SMS to taxpayers who have not responded to their auto-assessments yet:

Dear ABC MAKEKE 091XXXXXXX, during the 2020 Filing Season, you were selected to participate in SARS Auto-Assessment initiative. We notice that you have not yet elected to accept SARS auto assessment or file your tax return for the 2020 tax year. You still have an opportunity to do so until SARS makes an estimated assessment. We urge you to make use of this opportunity. Should you not do so, SARS will be making an estimated assessment, based on the data at our disposal, on 19 February 2021. Should you file a return after this date, you would be subject to a penalty for the late submission of your return. Regards, SARS

Publication details will be made available later

This matter involved a constitutional law challenge brought by PricewaterhouseCoopers (PwC) Inc. and PwC Partnership in respect of section 39(7) of the VAT Act 89 of 1991




DivisionLegal and Policy
Date11 February 2021