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:
2. If you don’t agree with the outcome of an objection, you can 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?