Rights Guide
SARS Tax Dispute South Africa — Objection and Appeal Process
SARS issued an incorrect tax assessment in South Africa? You have the right to object and appeal. Know the process, timelines, and your rights against arbitrary assessment.
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South African Law
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Direct Answer
If you disagree with a SARS assessment, you must first request reasons (within 30 days), then lodge an objection (within 80 business days of the assessment). SARS must respond within 60 days. If the objection fails, you can appeal to the Tax Court.
What the Law Says
Your Legal Foundation
Tax Administration Act 28 of 2011
Section 104
“A taxpayer who is aggrieved by an assessment may lodge an objection in the prescribed form within the prescribed time.”
Tax Administration Act 28 of 2011
Section 107
“If SARS disallows an objection, the taxpayer may appeal to the Tax Board (for smaller amounts) or the Tax Court.”
Common Questions
Frequently Asked Questions
How do I file a tax objection with SARS in South Africa?
Log in to eFiling, go to Returns, select the relevant return, and choose "File Objection" (NOO — Notice of Objection). You must file within 80 business days of the assessment date (or 30 days if you first requested reasons). Upload supporting documents explaining why the assessment is incorrect.
What is the deadline for a tax assessment objection in South Africa?
You have 80 business days from the date of the disputed assessment to lodge a Notice of Objection on eFiling. If you first request reasons for the assessment (within 30 days), the objection deadline drops to 30 days from when SARS provides those reasons. Missing the deadline requires SARS's condonation.
How do I dispute a customs or import tax assessment from SARS?
Customs disputes follow a different process from income tax. You must lodge a dispute with SARS Customs within 30 days of the bill of entry or ruling. The Customs and Excise Act governs the process, and appeals go to the Customs Appeal Court. For assistance, contact the South African Revenue Service Customs Contact Centre: 0800 00 7277.
Can I get help with a tax objection in South Africa if I cannot afford a tax attorney?
Yes. The Tax Ombud (012 431 9105 | taxombud.gov.za) assists taxpayers with complaints about SARS service failures for free. For legal aid in genuine disputes, the Legal Aid Board (0800 110 110) can refer you. SARS eFiling also has self-service objection filing that does not require an attorney.
Can SARS collect tax before I have had a chance to object in South Africa?
SARS can issue a preservation order and take steps to collect disputed debt, but the TAA provides a suspension of payment pending objection and appeal in some cases. Apply to SARS in writing for a payment suspension under s164 of the Tax Administration Act while your objection is pending.
Can I get penalties remitted if I have a good reason?
Yes. SARS can remit understatement penalties and administrative penalties if you provide a "voluntary disclosure" before SARS detects the issue, or show "reasonable cause" for the error.
What is SARS's burden of proof in a tax dispute?
The taxpayer generally bears the onus to prove a lower assessment is correct. The Tax Administration Act places the initial assessment on SARS, but the onus shifts to the taxpayer in disputes.
What happens if SARS disallows my objection?
If SARS disallows your objection (in whole or in part), they must give written reasons. You then have 30 days to appeal. Disputes under R500 000 go to the Tax Board; larger disputes go to the Tax Court. Alternatively, you and SARS can agree to Alternative Dispute Resolution (ADR) — a faster, less formal process.
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