Objections

If you are aggrieved by an assessment or decision issued by SARS, you have the right to object to such an assessment or decision. You cannot object to a self-assessment (like Value-Added Tax (VAT) and Pay-As-You-Earn (PAYE), where no revised assessment has been raised by SARS. In such an instance, visit Request for Corrections for guidance.

You can also object to the imposition of certain administrative non-compliance penalties or interest where your request for remission of such penalty/interest was not allowed or partially allowed. Example:

You also have the right to object against the imposition of other tax related penalties. Example:

You do not have the right to object to the imposition of certain statutory interest. Example:

Where SARS disallowed the input tax deduction due to the invoice considered to be an invalid tax invoice (based on section 16(2) read with section 20(4) of the Value-Added-Tax Act No. 89 of 1991 (VAT Act)), and the vendor subsequently obtains the valid tax invoice from the supplier, such vendor must deduct the input tax in a subsequent tax period rather than object to the additional assessment. A vendor can deduct the input tax on the valid tax invoice in the period where the valid tax invoice is obtained, provided that it is claimed within 5 years from the date on which the tax invoice should have been issued for that supply (Section 16(3) proviso (i) of the VAT Act).

When can I lodge an objection?

An objection must be submitted within 80 business days after the date of the assessment or SARS decision.

Where the taxpayer requested reasons for the assessment, the objection must be submitted within 80 business days after:

How do I lodge an objection?

Tax Types: CIT, PIT, PAYE, Trusts and VAT :

An automated dispute process exists on eFiling for the above tax types. To see how to object via eFiling, see the steps in the Guide to submit a dispute via eFiling. An objection must be submitted as follows:

Only specified CIT and VAT exceptions may submit objections by utilising the manual process described below under ‘Tax types: Other’.

For more information on the prescribed manner for submission of appeals, please consult the latest public notice at Public Notices.

When submitting the dispute via eFiling, please take note of the following:

eFiling Guided Process: The eFiling guided process ensures that the objection is submitted according to legislative requirements thereby reduces the risk of submitting an invalid objection.

Why should I submit my dispute via eFiling?