Start with the assessment and the evidence
Before a dispute is submitted, the return, assessment, SARS findings and supporting records should be reconciled. A correction may be appropriate where the return contains an error and the SARS system permits correction. If the basis for the assessment is unclear, a request for reasons may be required before meaningful grounds of objection can be prepared.
Request for reasons
A request for reasons is intended to obtain sufficient information about the factual and legal basis for an assessment. It is not itself an objection. The SARS assessment, relevant correspondence and the precise aspects requiring explanation should be identified.
Notice of objection
An objection challenges an assessment or an appealable decision. The grounds should identify the disputed amounts or decisions, explain why the taxpayer disagrees and connect each ground to supporting evidence. Late submissions require appropriate grounds and remain subject to SARS considering whether the applicable extension requirements are met.
Appeal
If an objection is disallowed or only partly allowed, the taxpayer may consider an appeal. An appeal must build on the dispute already lodged and must comply with the applicable dispute rules. Depending on the matter, resolution may involve alternative dispute resolution, the tax board or the tax court.
Information normally required
• The return, assessment, objection outcome or other disputed decision.
• SARS reasons, findings and all prior dispute correspondence.
• Tax computations, reconciliations and source documents supporting each ground.
• Proof of submission and the relevant delivery dates.
• Details of any payment demand, refund hold or collection action.
Assessment dispute and collection action are separate
Submitting a dispute does not automatically suspend the obligation to pay or stop collection. Where payment or recovery action is material, a separate suspension-of-payment request or another collection remedy may need to be considered. The assessment track and the collection track should therefore be managed together but not treated as the same process.
Related service
Use the linked service request form below for assessment-dispute assistance.
https://www.candidaccountants.co.za/helpdesk/client-service-requests-1
Official SARS references
Official SARS guidance on objections and appeals is linked below. The correct remedy depends on the notice, decision, available evidence and procedural status. No outcome is guaranteed.
https://www.sars.gov.za/individuals/what-if-i-do-not-agree/objections/
https://www.sars.gov.za/individuals/what-if-i-do-not-agree/appeals/