EM3852 - Concluding an Enquiry: SA Legislation: When is an SA Enquiry Legally Completed and Amendments Valid

TMA70/S28A(3)
TMA70/S28A(4)
TMA70/SCH1A/PARA 7(4)

An enquiry into the matter is completed when you issue your partial or final closure notice telling the taxpayer

  • you have completed your enquiries into any matter, or
  • in the case of a final closure notice, that your enquiry has been fully completed, and
  • what your conclusions are
  • making any necessary amendments.

TMA70/S28A(2)(b)
TMA70/S28B(2)(b)
TMA70/SCH1A/PARA 7(2)
TMA70/SCH3ZA/PARA 5

Amendments are valid when you issue your partial or final closure notice.

The due date for any payment of extra tax now due, or for any repayment now due to the taxpayer, is within 30 days after the partial or final closure notice is given.

For an enquiry into a claim not included in a return, see SACM8055.