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 that if you dispute an assessment for a specific tax period, multiple source codes / fields can be included in a single dispute. More than one dispute for the same tax period may lead to longer processing times.
  • Objections must always be submitted with the relevant material (supporting documents) showing your reasons/grounds for lodging an objection.
  • An objection must be sent within 30 business days of the assessment being issued.
  • If you couldn’t send the objection within 30 business days from assessment, when lodging the objection you must send the reasons you want us to consider for the late objection.
  • For an Admin Penalty, a Request for Remission (RFR01) must be submitted before an objection.
  • For Income Tax Penalty and Interest, a manual Request for Waiver must be sent before an objection.
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 have the right to lodge an objection against an assessment or a decision by SARS.
An assessment or decision by SARS should be accompanied by reasons. If you haven’t been given reasons you’re allowed to request these from SARS before lodging an objection.

How to get prescribed forms and submission channels for Objections 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.

Top Tip: It is important that an objection is sent on the correct form. Failure to do so will result in the objection being rejected.

There are two forms that are prescribed for objections, namely, Notice of Objection (DISP01) and ADR1.

The Notice of Objection (DISP01) is relevant to the following types of tax:
  • Personal Income Tax (Administrative Penalties and Assessed Tax including additional/understatement tax
  • Corporate Income Tax (CIT) (Assessed Tax including additional tax only)
  • VAT
  • PAYE assessment

And may be requested and submitted:

The Alternative Dispute Resolution for Objection (ADR1) is applicable to the following tax types:

  • Income Tax for Trusts
  • Secondary Tax on Companies (STC) prior to 1 April 2011 and
  • Other taxes (e.g. Donations Tax, Dividends Tax, etc.).

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

Remember - An objection must be submitted within 30 business days after the date of the assessment or SARS decision.

Top Tip: Where the lodging of an objection was done after the request for reasons, the objection must be submitted within 30 business days after:

  • The date of the notice sent by SARS that provides adequate reasons or
  • The date SARS provided you with the reasons.

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

Last Updated: 25/06/2018 1:20 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile

 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 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...