What if I don't agree?
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.
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?