Can I object against an assessment of decision made by SARS?

A vendor who does not agree with an assessment made by SARS, has the right to object or appeal against it.

The vendor also has the right to object and appeal against the following decisions made by SARS:

  • Refusal to register the person as a vendor;
  • Refusal to cancel a vendor’s VAT registration;
  • Deem certain enterprises to be a single person;
  • Refusal to approve an apportionment method;
  • Refusal to allow a request for remission of late payment penalty or interest.

The objection must be in the prescribed form, include detailed grounds for the objection and be filed within 30 business days after the date of the assessment or decision.  If a vendor is dissatisfied with the outcome of an objection, the vendor may appeal against the decision.  The appeal must be in the prescribed form and lodged within 30 business days of receiving the objection outcome.  Objections and appeals must be lodged on eFiling or at a SARS branch office by making a virtual appointment on the SARS website. For detailed information on dispute procedures refer to the Disputes page.

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