or any shareholders. Hence none of these invoices provided have been taken into account.”
However, in December 2021, in its answering affidavit before the high court, Grand Azania attempted to placealso noted the tax returns, as well as grounds of objection, were being drafted. It indicated to the court this would be made available in a further supplementary affidavit that was only filed in January 2023, the day the matter was heard.
Sars responded, noting Grand Azania had not complied with the time period set out in law and had not obtained any extension — despite the company previously requesting extensions. The law indicates if objections are not lodged properly, the assessments as initially outlined by Sars become final in effect. In other words, to Sars, Grand Azania might as well have not responded.
Floyd, oh Floyd, where art thou?