If you believe that the assessment, decision, or determination you have received is incorrect, dispute resolution processes are available in terms of the legislation that SARS administers.
Income Tax, Value-Added Tax, and Other Taxes
Where the assessment you have received differs from the return you have submitted, you will usually have been informed of the adjustment that has been made and the reason for the adjustment. If you have not been given this information you are entitled to request it from us.
If the difference between the assessment you have received and the return you have submitted is the result of an adjustment by SARS, a formal dispute resolution process exists to ensure that the adjustment has been correctly made. As part of the process of reducing the costs associated with dispute resolution, the formal dispute resolution process has been supplemented by an alternative dispute resolution process.
Where the difference is clearly the result of an administrative error, the formal dispute resolution process need not be followed. You may, however, still find it useful to record your details and the nature of the error in writing. This reduces the likelihood of misunderstanding and provides a document that may be referred to in future if the error is not corrected or only partially corrected.
2.1 Request for Reasons or Objection
The dispute resolution process commences either when you request reasons for an adjustment or when you lodge an objection to the assessment or decision that you have received. SARS must receive the request or objection within 30 business days of the date of the assessment or decision. In the case of an income tax assessment this date is defined as the due date reflected on the assessment.
The dispute resolution process commences either when you request reasons for an adjustment or when you lodge an objection to the assessment or decision that you have received. SARS must receive the request or objection within 30 business days of the date of the assessment or decision. In the case of an income tax assessment this date is defined as the due date reflected on the assessment.
Income Tax (Excluding Personal Income Tax- Individuals), VAT, Pay-As-You-Earn, and other tax types
The objection must be in writing on an ADR1 form - ADR1 - Notice of Objection for Companies, Trust and Other Taxes and signed by the representative taxpayer in the case of a company, trust, etc. This form cannot be submitted through eFiling.
The objection must be in writing on an ADR1 form - ADR1 - Notice of Objection for Companies, Trust and Other Taxes and signed by the representative taxpayer in the case of a company, trust, etc. This form cannot be submitted through eFiling.
Personal Income Tax (only pertaining to individuals)
Where the dispute concerns an individual who wants to lodge an objection relating to Personal Income Tax, the individual must follow the process above using the Notice of Objection (NOO) form. To obtain a copy of the NOO form, please call our Contact Centre, visit the SARS branch nearest you or access the forms on your eFiling profile. Please note: the NOO form for individuals can unfortunately not be downloaded from this website.
Where the dispute concerns an individual who wants to lodge an objection relating to Personal Income Tax, the individual must follow the process above using the Notice of Objection (NOO) form. To obtain a copy of the NOO form, please call our Contact Centre, visit the SARS branch nearest you or access the forms on your eFiling profile. Please note: the NOO form for individuals can unfortunately not be downloaded from this website.
2.2 Appeal
Where your objection has been disallowed in full or in part, you may note an appeal against the decision within 30 business days of its date. The matter will be referred to alternative dispute resolution if you have requested this and the Commissioner agrees.
If the alternative dispute resolution process fails and the amount of tax in dispute is R500 000 or less, the dispute may be referred to a tax board. The procedures before the board are relatively informal. You will represent yourself before the board and SARS will usually be represented by a staff member from the local branch office. If the amount of tax in dispute is greater than R500 000 or the principle at stake justifies this step, the matter will be referred to a tax court. The procedures before the court are formal and SARS will usually be represented by an advocate.
Where your objection has been disallowed in full or in part, you may note an appeal against the decision within 30 business days of its date. The matter will be referred to alternative dispute resolution if you have requested this and the Commissioner agrees.
If the alternative dispute resolution process fails and the amount of tax in dispute is R500 000 or less, the dispute may be referred to a tax board. The procedures before the board are relatively informal. You will represent yourself before the board and SARS will usually be represented by a staff member from the local branch office. If the amount of tax in dispute is greater than R500 000 or the principle at stake justifies this step, the matter will be referred to a tax court. The procedures before the court are formal and SARS will usually be represented by an advocate.
Income Tax (Excluding Personal Income Tax- Individuals), VAT, Pay-As-You-Earn, and other tax types
The appeal must be in writing on an ADR2 form - ADR2 - Notice of Appeals for Companies, Trust and Other Taxes. This form cannot be submitted through eFiling.
The appeal must be in writing on an ADR2 form - ADR2 - Notice of Appeals for Companies, Trust and Other Taxes. This form cannot be submitted through eFiling.
Personal Income Tax (only pertaining to individuals)
The appeal must be writing on a Notice of Appeal (NOA) form. To obtain a copy of the NOA form, please call our Contact Centre, visit the SARS branch nearest you or access the forms on your eFiling profile. Please note: the NOA form for individuals can unfortunately not be downloaded from this website.
The appeal must be writing on a Notice of Appeal (NOA) form. To obtain a copy of the NOA form, please call our Contact Centre, visit the SARS branch nearest you or access the forms on your eFiling profile. Please note: the NOA form for individuals can unfortunately not be downloaded from this website.
A guide for tax dispute resolution is available for more information.
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