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 objection to be valid?
For an objection to be valid, the following requirements must be met: A specific process must be followed. You must submit your objection on the correct form. See more information on which form to use and how to submit an objection.

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 does a dispute arise?
Once a taxpayer has raised an objection and / or an appeal, a dispute will exist between the taxpayer and SARS as there is a disagreement on the interpretation of either the relevant facts involved or the applicable legislation or both.

Can a taxpayer request for reasons for an assessment?
Yes. SARS has implemented an electronic Request for Reasons process via eFiling and the SARS branches for Personal Income Tax (PIT), Company Income Tax (CIT) and Value-Added Tax (VAT). This functionality will now be available for PAYE as well...

What is the prescribed period to submit a notice of objection?
A taxpayer must submit a notice of objection within 30 days from the:- date of the assessment :-date when written reasons are given by SARS

What if the taxpayer is unable to personally sign the Notice of Objection (NOO) or the Notice of Appeal (NOA) form?
Should the taxpayer be unable to personally sign the objection, the person signing on behalf of the taxpayer must declare the following on the NOO or the NOA form: • That he or she is signing on behalf of the taxpayer;

If SARS determines that the objection is invalid, can the taxpayer re-submit that objection?
Yes. The taxpayer may within 10 days of the notice from SARS indicating that the objection is invalid, submit an amended objection. The amended objection will be accepted if it complies with the requirements for a valid objection.

Are supporting information required for an objection?
Yes. The taxpayer must attach supporting information to substantiate the grounds for the objection. The taxpayer can select the following reasons on the NOO form when objecting to...

Can SARS request for further information when dealing with an objection?
Yes. Where SARS requires further information to decide on the objection case, additional information will be requested from the taxpayer.

When is verification of an objection required?
Verification will be required for the objection case if: • The revised assessment has resulted in a reduced liability; • Administrative penalties have been reduced (i.e. allowed or selectively allowed); or

How will the taxpayer be notified of the outcome of the objection?
A letter will be issued to the taxpayer notifying him of the outcome to the objection. If the objection is disallowed or partially allowed or partially allowed, the reason(s) for the disallowance will be stated in the letter.

How will an appeal matter be dealt with?
Where a taxpayer appeals, the matter can be dealt with in one of the following manners: • By the Alternative Dispute Resolution (ADR) process – if the taxpayer elects this option • By the Tax Board • By the Tax Court

Can a company or trust utilise the NOO / NOA form to submit an objection / appeal?
Yes, a company may utilise the NOO / NOA to submit dispute relating to Assessed tax in respect of Income Tax. In respect of PAYE penalties a company or trust may utilise NOO / NOA to submit an objection or appeal.

Is the NOO and NOA form available in other languages?
No, the NOO and NOA forms are currently available in English only.

Can the Administrative Penalties section of the NOO form be used to submit an objection against any other type of penalty / interest?
No, the Administrative Penalties section of the NOO form must not be used to submit an objection against in other type of penalty/interest. • If a taxpayer wants to object to interest – Interest on ...

When capturing a NOO / NOA form for an objection / appeal against Penalties, is it necessary to capture the transaction number of each penalty imposed?
Yes, for PIT when capturing a NOO / NOA form, the user must capture the transaction number of each Administrative Penalty that the taxpayer is objecting / appealing to.

Can a taxpayer withdraw a Notice of Objection?
Yes, a taxpayer can withdraw a Notice of Objection. The request must be submitted in writing.

Must an objection meet all the requirements of Rule 4 of the Regulations promulgated in terms of section 103(1) of the Tax Administration Act?
Yes, an objection must meet all the requirements of Rule 4 of the Regulations promulgated in terms of section 103(1) of the Tax Administration Act. If all the requirements are not met, the objection will be considered as invalid.

When uploading supporting documents to eFiling, I get an error message 'the document can not be converted'?
Please note this ‘conversion’ error happens only on IT3b or RAF documents. These are PDF documents issued by a bank or a fund. These documents are password protected, but it’s not visible to the user.

When uploading supporting documents to eFiling I get a 'timed out' error. When I try again I get an error message, 'Upload failed: a file with the same name has already been uploaded'?
Please note, even if the document was not uploaded due to 'timed out' error the file name might have been recorded. You need to change the file name and upload the document again.

Last Updated: 23/10/2015 1:45 PM     print this page
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