Appeals

What's New?

15 May 2017 - Dispute enhancements
On 15 May 2017 SARS introduces changes to the current dispute management process, read more.

14 October 2016 - Enhanced Dispute management process for VAT
On 14 October 2016, SARS implemented an enhanced dispute management process for Value-Added Tax (VAT) in addition to Income Tax on the electronic platform. The improved system will enable VAT vendors to lodge disputes via eFiling and electronically at any SARS branch, manage their tax profiles better and also have a consolidated view of all lodged disputes for PIT, CIT and now VAT.

The benefits are:
  • Ability to lodge disputes electronically via eFiling or at SARS branches (including Request for Remission, Notices of Objection, and Notice of Appeal)
  • Ability to view all dispute correspondence, and where applicable upload supporting documents
  • Taxpayers will have a consolidated view of all their disputes lodged across core taxes on eFiling
  • Outcome letters for Request for Remission (RFR) and Notice of Objection (NOO) are conveniently available on the taxpayer’s eFiling profile
  • Receive updates on dispute outcomes via eFiling for Request for Remission and Objections lodged
  • Ability to dispute multiple periods on one form up to a maximum of 12 periods
  • Ability to submit disputes will be based on the user submission rights.

For more info, see our guide on How to submit a dispute for Income Tax and VAT via eFiling.

Please note: For VAT only, if an ADR1 was completed for a specific period you will need to go to a branch to submit a NOA (Notice of Appeal) as eFiling does not have a history of the ADR submission and will allow you to submit a NOO(Notice of Objection) for the period.
 
Taxpayers can also now request suspension of payment electronically at the same time as filing the Dispute. Please note that Suspension of Payment can be requested with Dispute at a Branch and not via eFiling as eFiling only supports standalone Suspension of Payment and not Suspension with Dispute. 
 
Please note that the RFR form and the Dispute forms can no longer be requested via the SARS Contact Centre.
As a taxpayer you’ve the right to lodge an appeal where your objection has been disallowed in full or in part. The appeal must be lodged within 30 business days from the date of the disallowance of the Objection.

Note:
  • If you couldn’t submit the appeal within the stipulated timeframes, when lodging the appeal it must be accompanied by the reasons you want us to consider for the late appeal.
  • An appeal must always be accompanied by supporting documentation proving your reason for lodging an appeal.
  • The appeal must be submitted within 30 business days after the date of the disallowance of the objection.
  • In the case where the Notice of Objection (NOO) was partially allowed or disallowed and you wish to submit a Notice of Appeal (NOA), ensure that the appeal is based on the same items objected to. The same source code and the same amounts used in the NOO must be completed on the NOA.

Prescribed forms and submission channels for Appeal and Request for Reasons:

Type of Tax
Request for Remission(RFR)​

Notice of Objection (NOO)​

(including late submission request)

Notice of Appeal (NOA)​

(including late submission request)

Request for Reasons(RFRE)​ ​ADR1 ADR2​ Manual letter​
Personal Income Tax

(Late payment penalties & interest on Provisional Tax and Administrative Penalties)
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If RFR is declined

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Personal Income Tax​

(Assessed ​Tax including additional/understatement tax, interest and penalty for underpayment of provisional tax, etc.)

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Personal Income Tax

(Late payment penalties & interest on Provisional Tax and Administrative Penalties if the ITA34 has not been issued yet)


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Corporate Income Tax

(Assessed ​Tax including additional/understatement tax, interest and penalties, etc.)

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​Trust
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​Value-Added Tax (VAT)

(Late payment penalty)

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If RFR is declined
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​Value-Added Tax (VAT)

(Interest on late payment)

 
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Payroll Taxes​ (Assessment, Penalties and Interest, etc.)
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​All other taxes not listed above (e.g. STC before 1 April 2011, Donations Tax, Dividends Tax, etc.)
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It’s important that an appeal is submitted on the correct form as failure to do so will result in an appeal being rejected. There are two forms you need for appeal, are Notice of Appeal form (NOA) and ADR2.

The Notice of Appeal (NOA) applies to the following taxes:
  • Personal Income Tax (Administrative Penalties and Assessed Tax including additional/understatement tax
  • Corporate Income Tax (CIT) (Assessed Tax including additional tax only)
  • Pay-As-You-Earn (PAYE) (Administrative Penalties only)
  • VAT.

And may be requested and submitted:

The Alternative Dispute Resolution for Appeal (ADR2) is for the following taxes:

  • Income Tax for Trusts
  • Other taxes
  • PAYE assessment
  • Secondary Tax on Companies (STC) prior to 1 April 2011.

 
And may be downloaded from this website or requested from any SARS branch and may be submitted:

To access this page in different languages click on the links below:

Last Updated: 14/05/2017 4:17 PM     print this page
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 Top FAQs

How do I upload supporting documents (relevant material) on eFiling?
To upload supporting documents (relevant material), follow these steps: Logon to eFiling Select: Returns Returns History The applicable type of tax (e.g. ITR12, Employees Tax, etc.) - a list of all returns/declarations sent will be shown

What are the requirements for an appeal to be valid?
It must be submitted on the prescribed form namely NOA or ADR2. It must be submitted within the prescribed period. The taxpayer must indicate which of the grounds specified the notice of objection, he or she is appealing to;

Is there a prescribed form for a notice of appeal?
Yes. A notice of appeal must be submitted on a NOA or ADR2 form. • A NOA must be submitted in the following instances: 􀃠 PIT – For assessed tax and administrative penalties; 􀃠 CIT – For assessed tax only; 􀃠 PAYE – For penalties only.

How can I get a dispute form from SARS?
A NOO or a NOA can be gotten from: eFiling (for registered eFilers). The SARS Contact Centre (on 0800 00 7277) A SARS branch.

When will a taxpayer submit a notice of appeal?
A taxpayer will submit a notice of appeal when an objection is disallowed or partially allowed or selectively allowed by SARS, and he or she disagrees with the outcome.