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Disputes allowed on ADR1 form

Disputes allowed on ADR1 form

16 September 2022 – The interim use of the manual ADR1 form was enabled for submission of a dispute for Para 13(1)(a) and (b) disputes for PIT, CIT and Trusts which are not supported on the Dispute Platform.

Due to limitations on the applicable returns it is impossible to apply the dispute rules to allow taxpayers to submit the dispute electronically using the DISP01 form on the enhanced dispute process. Therefore the ADR1 form for manual objections has been updated to accommodate the disputes highlighted below:

  • Paragraph 13(1)(a) and (b) of the First Schedule to the Income Tax Act No. 58 of 1962.
  • Value Added Tax (VAT) imported services; and
  • Invalid VAT enterprise.

For more information, see the updated Guide on how to complete the Income Tax Return ITR14 for Companies.

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