What if I do not agree?


If you realise you made a mistake, the Request for Correction process allows you the ability to correct a previously submitted return/declaration for a specific period for Income Tax, Value-Added Tax (VAT) or Pay-As-You-Earn (PAYE) provided that no verification or audit was conducted on the same tax period. See more information on how to submit a Request for Correction (RFC).

Request for Remission of Penalties and Interest

Administrative non-compliance penalties are made up of fixed amount penalties as well as percentage based penalties.  In certain instances specific non-compliance penalties and/or interest can be remitted in whole or in part.  To request remission or waiver of non-compliance penalties, administrative penalties and/or interest you must in the first instance request remission thereof and cannot directly object to the levying thereof.  For more information on the Request for Remission of Administrative Non-Compliance penalties, click here.

Request for Reasons

Where a taxpayer is aggrieved by an assessment the taxpayer may, prior to lodging an objection, request SARS to provide the reasons for the assessment required to enable the taxpayer to formulate an objection.  See the Request for Reasons page for more information.  


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 80 business days from the date of the assessment. How to submit a dispute:

1. You can object:  

You must submit your objection on the prescribed form via eFiling or at a Branch office. To see how to object via eFiling, see the steps in the Guide to submit a dispute via eFiling. Remember to make an appointment if you want to go to a branchSee more information on which form to use and how to submit an objection.  

2. If you don’t agree with the outcome of an objection, you can 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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