What if I don't agree?
From 4 December 2015 for Income Tax, taxpayers will be able to electronically at a SARS branch and via eFiling:
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.
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:
2. If you don’t agree with the outcome of an objection, you can appeal.
You can call SARS with your debt query, please click here
for the contact options.
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?