What's New?

25 June 2018 - New way to object to penalties
Previously one source code was available to object to the different types of additional taxes for all assessments and penalties. The previous source code was 9997 – Additional Taxes/USP & Interest, including 89Q (2) Interest. SARS has enhanced this process so that you can now object to the following penalties separately:
  • 9987 – Tax-free investment penalty   
  • 9990 - Underestimation of provisional taxpayer (Par20)
  • 9991 - Non-submission of provisional taxpayer(Par20A)
  • 9992 - Omission of Income
  • 9988 – Underpayment of Provisional Taxpayer(89Q(2))
  • 9993  - Late or Non-submission of tax return   

30 June 2017 - Implementation of an automated Pay-As-You-Earn (PAYE) Dispute Management process On 30 June 2017, SARS introduced an automated dispute management process for PAYE as part of our ongoing commitment to delivering a better service to taxpayers.

The new automated system now enables employers to lodge disputes via eFiling and electronically at any SARS branch, manage their tax profiles better and also have a consolidated view of all disputes lodged for Personal Income Tax (PIT), Corporate Income Tax (CIT), Value-Added Tax (VAT) and now PAYE.

Please take note of the following:
  • eFiling Guided Process (PIT, CIT, VAT and PAYE): To assist employers in following the correct dispute sequence and complete all required information, eFiling now entails an entirely guided process. The eFiling guided process ensures that the dispute is submitted according to legislative requirements and thereby eliminating any possible invalid disputes from being submitted to SARS.

    The new PAYE dispute management process has a wide range of benefits that will make managing tax affairs more efficient and these include:
    • It provides the ability to lodge disputes including Request for Remission (RFR), Notice of Objection (NOO) and Notice of Appeal (NOA) on eFiling platform or at your nearest SARS branch.
    • The ability to Request for Reasons (RFRE) via eFiling or at the nearest SARS branch.
    • The ability to Request suspension of payment via eFiling or at the nearest SARS branch.
    • The ability to submit reasons for late submission of the Dispute via eFiling or at the nearest SARS branch.
    • All dispute correspondence can be viewed at the click of a button, and where applicable, supporting  documents can be uploaded via eFiling or submitted at the nearest SARS branch.
    • Employers will have a consolidated view of all disputes lodged for Personal Income Tax (PIT), Corporate Income Tax (CIT), Value-Added Tax (VAT) and now PAYE.
    • Outcome letters for RFRs and NOOs, Request for late submission as well as Suspension of Payment are conveniently available on the taxpayer’s eFiling profile.
    • The process provides the ability to dispute multiple periods on one dispute form up to a maximum of 12 periods for VAT and PAYE.
    • The ability to submit disputes will be based on user submission rights.
  • Request for Reasons: 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.

    The Request for Reasons functionality allow employers to request reasons for the assessment where the grounds provided in the assessment do not sufficiently enable an employer to understand the basis of the assessment and to formulate an objection, where the employer is aggrieved by the assessment. Once the system has identified 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. The Request for Reasons case management workflow will further allow SARS to improve its tracking and management of request for reason requests.

  • Request to allow late submission of a dispute for PIT, CIT, VAT and PAYE: The new dispute management process will introduce a separate condonation workflow whereby the employer will be allowed to submit the Request for Reasons, Notice of Objection (NOO) or Notice of Appeal (NOA) after the periods prescribed by the Dispute Resolution Rules have lapsed. Prior to the introduction of the separate workflow, the condonation process was included in the actual dispute process.

    The new automated condonation process allows for SARS to attend to the request for late submission before the Dispute or Request for Reasons case can be created and considered by SARS. If the Request for Reasons, NOO or NOA was submitted late, the employer will be prompted to provide reasons for the late submission. The new condonation process will ensure that the request for late submission is aligned with legislation as SARS will now inform the employer upfront of the outcome of the late submission instead of classifying the dispute as invalid.

  • Suspension of payments on PAYE: Employers will now be able to request suspension of payments pending the outcome of a dispute on PAYE via eFiling or at the nearest SARS branch. This is in line with already implemented suspension of payments that was implemented for PIT, CIT and VAT.

    For more information you can call the SARS Practitioner Contact Centre on 0860 12 12 19.

    Top tip: See our guide on How to submit a dispute 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.
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.
As a taxpayer you’ve the right to lodge an appeal where your objection has been disallowed in full or in part. The appeal must be lodged within 30 business days from the date of the disallowance of the Objection.

  • If you couldn’t submit the appeal within the stipulated timeframes, when lodging the appeal it must be accompanied by the reasons you want us to consider for the late appeal.
  • An appeal must always be accompanied by supporting documentation proving your reason for lodging an appeal.
  • The appeal must be lodged within 30 business days from the date the objection was disallowed or partially allowed.
  • In the case where the Notice of Objection (NOO) was partially allowed or disallowed and you wish to submit a Notice of Appeal (NOA), ensure that the appeal is based on the same items objected to. The same source code and the same amounts used in the NOO must be completed on the NOA.

How to get prescribed forms and submission channels for Appeal and Request for Reasons?

The prescribed forms and submission channels for objections and Request for Reasons can be accessed on What if I do not agree page.

 It’s important that an appeal is submitted on the correct form as failure to do so will result in an appeal being rejected. There are two forms you need for appeal, are Notice of Appeal form (NOA) and ADR2.

The Notice of Appeal (NOA) applies to the following taxes:

  • Personal Income Tax (Administrative Penalties and Assessed Tax including additional/understatement tax
  • Corporate Income Tax (CIT) (Assessed Tax including additional tax only)
  • Pay-As-You-Earn (PAYE) (Administrative Penalties only)
  • VAT.

And may be requested and submitted:

The Alternative Dispute Resolution for Appeal (ADR2) is for the following taxes:

  • Income Tax for Trusts
  • Other taxes
  • Secondary Tax on Companies (STC) prior to 1 April 2011.

And may be downloaded from this website or requested from any SARS branch and may be submitted:

Please note: PAYE appeals should be submitted on DISP01.

To access this page in different languages click on the links below:

Last Updated: 25/06/2018 1:21 PM     print this page
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 Top FAQs

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 appeal to be valid?
It must be submitted on the prescribed form namely NOA or ADR2. It must be submitted within the prescribed period. The taxpayer must indicate which of the grounds specified the notice of objection, he or she is appealing to;

Is there a prescribed form for a notice of appeal?
Yes. A notice of appeal must be submitted on a NOA or ADR2 form. • A NOA must be submitted in the following instances: 􀃠 PIT – For assessed tax and administrative penalties; 􀃠 CIT – For assessed tax only; 􀃠 PAYE – For penalties only.

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 will a taxpayer submit a notice of appeal?
A taxpayer will submit a notice of appeal when an objection is disallowed or partially allowed or selectively allowed by SARS, and he or she disagrees with the outcome.