Yes. A notice of appeal must be submitted on a Notice of Appeal (NOA) or Alternative Dispute Resolution (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.
- An ADR2 form must be submitted in the following instances:
- Trusts;
- VAT;
- PAYE (excluding penalties in terms of paragraph 14(6) of the fourth schedule);
- STC; and
- Other taxes
