Request for Reasons


What is it?

SARS has implemented an electronic Request for Reasons process via eFiling and the SARS branches for Personal Income Tax (PIT), Company Income Tax (CIT), Value-Added Tax (VAT) and Pay-As-You-Earn (PAYE). 

Where the taxpayer is aggrieved by an assessment or decision taken by SARS and the grounds provided in the assessment or for the decision do not sufficiently enable the taxpayer to understand the basis of the assessment/decision and to formulate an objection, the taxpayer is entitled to request reasons from SARS.
 

How should I request reasons?

A request for reasons must:
  • Be made in the prescribed form and manner;

  • Specify the address at which the taxpayer will accept delivery of the reasons; and

  • Be delivered to SARS within 30 days from the date of assessment.

There are two options:

  • Electronic Request for Reasons: SARS has an electronic Request for Reasons process via eFiling and the SARS branches for Personal Income Tax (PIT), Company Income Tax (CIT), Value-Added Tax (VAT) and Pay-As-You-Earn (PAYE).

  • Manual Request for Reasons: A manual Request for Reasons process exists for all other taxes.  The taxpayer must submit a letter detailing the request and adhering to the requirements mentioned and post, deliver or email it to SARS.

When may I request reasons?

 A request for Reasons can be submitted for:

  • Assessment items – when an assessment, audit, or decision made by SARS has been performed and a notice of assessment (example ITA34/VAT217/EMP217) has been issued;

  • Account items – where a Request for Remission (RFR) for account related items has been finalised with an outcome of either disallowed or partially allowed.

Top tip: Where the Request for Reasons process is used for any other reason than specified above, the Request for Reasons will be declined. 

Where the taxpayer wants to correct an error on the assessment, the Request for Correction (RFC) functionality must be utilised.  Any other requests for advice, complaints or follow ups on outstanding refunds must be addressed to the Call Centre. 

Will the period within which an objection must be lodged be extended?

Once it is confirmed that a valid Request for Reasons has been submitted, the period within which an objection must be lodged will automatically be extended by the period permitted by the Dispute Resolution Rules.

Need help?

Last Updated: 14/02/2018 2:15 PM     print this page
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