ACCOUNT RELATED DISPUTE
If you don’t agree with a penalty due to the late payment of taxes and the related interest, follow these three easy steps:
Step 1: Request remission for the penalty by providing reasons for the late payment of tax by submitting a ‘Request for Remission’ via eFiling.
Step 2: If the request for remission is partially allowed or disallowed you may dispute by completing a ‘Notice of Objection’. With your ‘Notice of Objection’ you will need to supply reasons and substantiating documents.
Step 3: Where your objection is disallowed or partially allowed, you will be able to appeal by filing a ‘Notice of Appeal’.
Please note that you may not skip any step in this process.
ASSESSMENT RELATED DISPUTE
If you don’t agree with an assessment by SARS, including understatement penalties, follow these two easy steps:
Step 1: Lodge an objection by submitting a ‘Notice of Objection’. When filing a ‘Notice of Objection’ it is mandatory to supply substantiating documents.
Step 2: Where your objection is disallowed or partially allowed, you will be able to appeal by submitting a ‘Notice of Appeal’.
Please note that you may not skip any step in this process.
Objections:
ou need to lodge your Notice of Objection (NOO) against any assessment or decision within 30 business days from the date of assessment. Late objections may be considered invalid. Should you require a condonation for the late submission of the objection, you need to state your reasons for late submission in the condonation section of the objection. Please bear in mind the requirements of section 104(4) and (5) of the Tax Administration Act.
Appeals:
You need to lodge your Notice of Appeal (NOA) against the disallowance or partial disallowance of an objection within 30 business days from the date of the objection. Late appeals may be considered invalid. Should you require a condonation for the late submission of an appeal, you need to state your reasons for late submission in the condonation section of the objection. Please bear in mind the requirements of section 107(1), (2) and (3) of the Tax Administration Act.
