SALF411 - Enquiries into Tax Returns: Time Limits for Discovery Assessments
Section 34(1)
| 4.92 | In any case of incomplete disclosure without fraudulent or negligent conduct the time limit for a discovery assessment is not later than five years after the 31st January next following the tax year to which it relates. |
Section 36(1)
| 4.93 | In any case with fraudulent or negligent conduct the time limit for a discovery assessment is not later than 20 years after the 31st January next following the tax year to which it relates. |
Payment of tax
Section 59B(6)
| 4.94 | The due date for tax charged by a discovery assessment is 30 days after the notice of the assessment is given (delivered). |
