Legal Q&A
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.
Free
South African Law
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
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.
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.
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