When can taxpayers reply on prescription of Sars’ assessments?

As is widely known, the general principle is that Sars may not reopen an income tax assessment after three years have expired since the date of issue. This is colloquially referred to as “prescription”. In the case of self-assessment, such as VAT and PAYE declarations by employers, the period is fiv…

https://www.polity.org.za/article/when-can-taxpayers-reply-on-prescription-of-sars-assessments-2019-07-11