Tax procedures act Sec 51(11) provides that the commissioner should respond to a taxpayers objection within 60 days, failure to which the taxpayers objection stand as allowed. In the above case Sanofi Aventis lodged an objection on 6th December 2016, to a tax decision that had been rendered on 9th November 2016. The Respondent was required to have made its objection decision on or before 4th February 2017. The applicant states that the Respondent’s objection decision dated 6th February 2017 was time barred and of no legal consequence having been made outside the statutory period i.e. 63 days after the applicant had lodged its Notice of Objection
