What if I don't agree?

What's New?

11 November 2016 - Disputes against VAT Assessment

Please note: If the item you want to dispute is not available for selection, you unfortunately will have to lodge the dispute at your nearest Branch Office. This is a known issue and we are working to address the problem.

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) 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.

Top tip: The RFR can only be done via eFiling once the ITA34 has been issued.
 
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.

Corrections

If you realise you made a mistake, the Request for Correction process allows you the ability to correct a previously submitted return/declaration for Income Tax or Value-Added Tax (VAT). See more information on how to submit a request for correction.

Disputes

If you don’t agree with the outcome of the audit/verification, you can dispute the outcome. To dispute the outcome of your assessment, a specific process must be followed.
 
1. You can object:
 
You must submit your objection on the correct form. See more information on which form to use and how to submit an objection.
 
Top Tip: To dispute a Personal Income Tax Administrative Penalty, you will first need to send a Request for Remission (RFR01).
 
2. If you don’t agree with the outcome of an objection, you can appeal.
 
As a taxpayer you have the right to lodge an appeal where your objection hasn’t been allowed in full or in part. The appeal must be lodged within 30 business days from the date the objection wasn’t allowed or wasn’t allowed in full. See more information on which form to use and how to submit an appeal.
 
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.
 
Top Tip: You can call SARS with your debt query, please click here for the contact options.
 

Administrative Penalties

Did you get an Administrative Penalty? An administrative non-compliance penalty made up of fixed amount penalties as well as percentage based penalties. A non-compliance penalty levied depends on the type of non-compliance.
 
If a taxpayer doesn’t pay their tax debts (this includes penalties) by the due date, SARS is allowed to recover money held by third parties on behalf of the taxpayer. Third parties could be an employer or a bank, etc.
 
This means that if you didn’t respond to any of the notices or demands informing you of your outstanding tax debts, SARS may appoint your employer or any other third party who holds money on your behalf, to pay the outstanding amounts to SARS. Find out more about Third Party Appointments.
 

Which form to use?

Type of Tax

Request for Remission​ Notice of Objection (NOO)​ Notice of Appeal (NOA)​ ​ADR1 ADR2​ Manual letter​

Personal Income Tax

(Late payment penalties & interest on Provisional Tax and Administrative Penalties)

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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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​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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Last Updated: 11/11/2016 9:30 AM     print this page
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