What if I don't agree?

Corrections

If you realise you made a mistake, the Request for Correction process allows you the ability to correct a previously submitted return/declaration for a specific period for Income Tax, Value-Added Tax (VAT) or Pay-As-You-Earn (PAYE) provided that no verification or audit was conducted on the same tax period. See more information on how to submit a Request for Correction (RFC).
 

Request for Remission of Penalties

In certain limited instances specific non-compliance penalties and/or interest can be remitted in whole or partially. For more information on the Request for Remission of Administrative Non-Compliance penalties, click here.
 

Request for Reasons

Where the taxpayer is aggrieved by an assessment or decision taken by SARS and the grounds provided in the assessment or for the decision do not sufficiently enable the taxpayer to understand the basis of the assessment/decision and to formulate an objection, the taxpayer is entitled to request reasons from SARS. See the Request for Reasons page for more information.
 

Disputes

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:
 
You must submit your objection on the correct form. See more information on which form to use and how to submit an objection.
 
2. If you don’t agree with the outcome of an objection, you can appeal.
 
As a taxpayer you have the right to lodge an appeal where your objection hasn’t been allowed in full or in part. The appeal must be lodged within 30 business days from the date the objection was disallowed or partially allowed. See more information on which form to use and how to submit an appeal.
 

Administrative Penalties

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 unsatisfied with the imposition of an Administrative Penalty, refer to the page on Admin Penalty for more information.
 

Which form to use?

Type of Tax

Request for Remission(RFR)​

Notice of Objection (NOO)​
(including late submission request)

Notice of Appeal (NOA)
(Including late submission request)
 Request for Reasons(RFRE)   ​ ​ADR1 ADR2​ Manual letter​

Personal Income Tax

(Late payment penalties & interest on Provisional Tax and Administrative Penalties)

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If RFR is declined

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Personal Income Tax​

(Assessed ​Tax including additional/understatement tax, interest and penalty for underpayment of provisional tax, etc.)

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Personal Income Tax

(Late payment penalties & interest on Provisional Tax and Administrative Penalties if the ITA34 has not been issued yet)


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Corporate Income Tax

(Assessed ​Tax including additional/understatement tax and 89Quat interest)
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​Corporate Income Tax

(Late payment penalties & interest on Provisional Tax and Administrative Penalties)

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​Trust
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​Value-Added Tax (VAT)

(Late payment penalty )

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​If RFR is declined for late payment penalty

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​Value-Added Tax (VAT)

(Interest on late payment)

 
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​PAYE

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​If RFR is declined for late payment penalty
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​PAYE

(Interest on late payment)

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PAYE 

(Assessment, Penalties and Interest, etc.)
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​All other taxes not listed above (e.g. STC before 1 April 2011, Donations Tax, Dividends Tax, etc.)
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Last Updated: 30/09/2019 10:21 AM     print this page
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