Commissioner’s discretion Sample Clauses

Commissioner’s discretion. ‌ The granting of the debtors’ allowance is at the discretion of the Commissioner. In practice the Commissioner’s discretion will be exercised upon assessment or audit of the case. Taxpayers must ensure that they have the necessary information or documentation on hand to support any debtors’ allowance claimed should this be required by SARS.8 Under section 3(4)(b) the Commissioner’s decision under section 24(2) is subject to objection and appeal. Should the debtors’ allowance be denied, the taxpayer is entitled to object and appeal against the Commissioner’s decision in accordance with Chapter 9 of the Tax Administration Act 28 of 2011. Under section 102 of the Tax Administration Act, the burden of proving, amongst others, that an amount is deductible rests with the taxpayer.