FAQ: 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.

The Request for Reasons functionality allow taxpayers to request reasons for the assessment where the grounds provided in the assessment do not sufficiently enable a taxpayer to understand the basis of the assessment and to formulate an objection, where the taxpayer 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.

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