A taxpayer who is aggrieved by an assessment or decision may lodge a dispute thereto.  To dispute the outcome of the assessment or decision, a specific process must be followed within 30 business days from the date of the assessment.  

  1. You may object:

You must submit your objection on the prescribed form via eFiling or at a Branch office.  (Remember to make an appointment.)  See more information on which form to use and how to submit an objection.

Objections to certain decisions must be lodged manually through a process explained below for Trusts and SARS Decisions (e.g. declined applications for exemption and/or section 18A, declined applications to distribution waivers under section 18A, or where SARS has not applied its discretion in favour of the taxpayer).

  1. If you don’t agree with the outcome of an objection, you may appeal.

As a taxpayer you have the right to lodge an appeal where your objection has been disallowed in full or in part. The appeal must be lodged on the prescribed form 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.

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What is an objection?

If you are aggrieved by an assessment or decision issued by SARS, you have the right to object to such an assessment or decision.  You do not have the right to object to a self-assessment (like Value-Added Tax (VAT) and Pay-As-You-Earn (PAYE), where no assessment has been raised by SARS.

You can also object to the imposition of certain other administrative non-compliance penalties or interest where your request for remission of such penalty/interest was not allowed or partially allowed.

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Exempt Institution Trusts and decision made by Commissioner

A manual process is utilised to submit disputes for decisions made by the Commissioner relating to income tax exemption application, section 18A approvals and Exempt Institutions established as trusts. .  The dispute form to utilise is the manual Notice of Objection (ADR1), which can be submitted via:

The ADR1 cannot be submitted electronically via eFiling.

Helpful resources:

What is an Appeal?

If you disagree with the decision made by SARS in considering your objection, you have the right to appeal that decision.

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Exempt Institution Trusts and decision made by Commissioner

A manual process is utilised to submit appeals for decision made by the commissioner relating to income tax exemption application, section 18A approvals and Exempt Institutions established as trusts.  The dispute form to utilise is the manual Notice of Appeal (ADR2 form), which must be submitted:

The ADR2 cannot be submitted electronically via eFiling and will only be accepted for those tax types not catered for electronically.

Alternative Dispute Resolution:

By mutual agreement, SARS and the taxpayer making the appeal may attempt to resolve the dispute through Alternative Dispute Resolution (ADR) under procedures specified in the rules.  This procedure creates a structure with the necessary checks and balances within which disputes may be resolved or settled. The ADR process is less formal and inexpensive than the court process and allows disputes to be resolved within a much shorter period. Furthermore, it creates a more cost effective remedy for resolving tax disputes.

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