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FAQ: Is there a prescribed form for a notice of appeal?

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

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