8 September 2022 – The Notice of Objection (ADR1) and the Notice of Appeal (ADR2) forms were converted from Adobe to an online format for ease of use.
Depending on the tax type, there are different processes to follow when wanting to lodge an objection or appeal.
See below for a summary of the appeal and objection processes:
Tax Types: CIT, PIT, PAYE and VAT :
An automated dispute process exists on eFiling for the above tax types.
The objection must be submitted as follows:
- Via eFiling guided process;
- At a SARS branch nearest you (click here to make an appointment)
Only the electronic submission via eFiling or at the SARS branch is allowed for the above tax types, excluding the specified CIT and VAT exceptions which should be submitted using the manual process described below.
Tax types: Other
A manual process is utilised to submit disputes for all other taxes excluding CIT, PIT, VAT and PAYE, except for the specified CIT and VAT exceptions. The dispute form to utilise is the online Notice of Objection (ADR1), which can be submitted:
- At the nearest SARS branch (click here to make an appointment); or
- By Email at [email protected]
The ADR1 cannot be submitted electronically via eFiling.
Tax Types: CIT, PIT, PAYE and VAT:
An automated dispute process exists on eFiling for the above tax types. The appeal can only be submitted as follows:
- Via eFiling guided process; or
- At a SARS branch nearest you. Click her to make an appointment.
Only the electronic submission via eFiling or at the SARS branch is allowed for the above tax types, excluding the specified CIT and VAT exceptions which should be submitted using the manual process described below.
Tax types: Other:
A manual process is utilised to submit disputes for all other taxes excluding CIT, PIT, VAT and PAYE, except for the specified CIT and VAT exceptions. The dispute form to utilise is the online Notice of Appeal (ADR2 form), which must be submitted:
- At the nearest SARS branch (Click here to make an appointment); or
- By Email at [email protected]
The ADR2 cannot be submitted electronically via eFiling.
