ALL 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.

What is the prescribed period to submit a notice of appeal?
A taxpayer must submit a notice appeal within 30 days from the date of the notice from SARS informing him or her of the decision in respect of the objection. Note: If the taxpayer is unable to comply with this period, he or she must...

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;

When lodging an appeal, can the grounds for appeal differ from those grounds raised on the notice of objection?
No. When lodging an appeal, the taxpayer cannot change his grounds or add new grounds. The taxpayer must indicate which of the grounds specified in his or her objection that he or she is appealing to.

What does ADR mean?
ADR is acronym for Alternative Dispute Resolution.

What is the purpose of ADR?
The purpose of Alternative Dispute Resolution procedures (ADR) is to allow for the resolution of tax disputes outside the litigation arena.

Is the ADR process compulsory for all appeals?
No. The taxpayer must indicate on the notice of appeal form whether he or she prefers this option. If the taxpayer has not indicated on the notice of appeal form that he or she wishes to make use of the alternative dispute resolution procedure, ...

How does ADR affect a taxpayer's right to appeal to the Tax Board or the Tax Court?
This option is available in addition to a taxpayer's right to appeal to the Tax Court or Board, and any delays caused through the ADR procedure will not affect this right.

When is it inappropriate to settle a dispute?
Circumstances where it is inappropriate to settle a dispute: • If in the opinion of SARS, the action on the part of the taxpayer which relates to the dispute, constitutes tax evasion or fraud • The settlement would be...

When is it appropriate to settle a dispute?
SARS may, where it will be to the best advantage of the state, settle a dispute in whole or in part, on a basis that is fair and equitable to both the taxpayer and SARS.

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

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.

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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