SARS Objections and Appeals (Individuals, Companies and Trusts)
In South Africa every taxpayer has a right to object or appeal against an assessment issues by Revenue Services. SARS issues a taxpayer with an assessment and the taxpayer can either accept the assessment, or object to the outcome of the assessment by lodging an objection with SARS in the prescribed manner. The objection must be in writing on an alternative dispute resolution form ADR1 Form and SARS must receive this objection within 30 days of the date on the letter of the assessment and no later. The company or trust representative must sign the alternative dispute resolution form ADR1 Form and the form should then be submitted to a SARS office. Unfortunately, this form cannot be submitted on eFiling and needs to be submitted in person.
Please note: When lodging an objection make sure that all your supporting documents are attached and submitted with your alternative dispute resolution form ADR1 Form first time to avoid delays and SARS disallowing the objection. This will save you much time and effort.
Where the objection has been disallowed in full or partly, the taxpayer can still appeal against the decision within 30 working days of the date on the letter notifying the taxpayer of the outcome of the objection. The appeal must be in writing and an alternative dispute resolution ADR2 Form must be completed and sent back to SARS.
Unfortunately this form also cannot be submitted on eFiling. The matter will be referred to an alternative dispute resolution, if this has been requested and the dispute will be referred to the tax board. At the board you will represent yourself and SARS will be represented by a staff member.
The alternative dispute resolution (ADR) process is limited to the VAT and PAYE process, for Corporate Income Tax you must submit your objection on the Notice of Objection (NOO) form which can be submitted via eFiling and if you are not happy with the outcome of the Notice of Objection (NOO), you must follow the Notice of Appeal (NOA) process which is a different form and the form can be found in a SARS Branch Office.