If you disagree with a SARS assessment, decision, penalty or certain interest charges, you may have formal dispute-resolution rights. SW Accountants (Pty) Ltd can assist with reviewing SARS correspondence, identifying the relevant process and preparing supporting information within the agreed scope of engagement.
Start by checking the SARS notice
Read the assessment or decision carefully. Identify the tax type, tax period, amount or issue in dispute, the date of the notice and the deadline stated by SARS. In some cases, a request for correction may be appropriate before lodging a formal objection. The correct route depends on the type of assessment or decision.
Objections
SARS guidance generally requires an objection to be submitted within 80 business days after the date of the assessment or SARS decision. Different rules may apply where reasons were requested or where an extension or late submission is sought. The objection should clearly identify the specific amount or part of the assessment being disputed, explain why it is considered incorrect and include relevant supporting documents.
Appeals
If SARS disallows an objection, a taxpayer may have a right to appeal. SARS guidance generally provides 30 business days after delivery of the objection outcome to lodge an appeal, subject to the applicable extension provisions and dispute rules. An appeal must explain why the objection decision is disputed and identify the grounds being taken on appeal.
Suspension of payment
Lodging an objection or appeal does not, by itself, mean that payment is automatically suspended. Where a taxpayer intends to dispute a tax liability, a separate request for suspension of payment may be considered under the Tax Administration Act and SARS procedures. The request should be made through the appropriate SARS channel and supported by the relevant facts. SARS may grant, refuse or later withdraw a suspension in the circumstances permitted by law.
SARS indicates that suspension-of-payment requests are available for specified tax types, including income tax, PAYE, VAT and Customs and Excise. SDL and UIF interest are not eligible for waiver under the discretionary provisions described by SARS. The rules differ by tax type, so obtain advice before assuming that a payment can be withheld.
Documents to prepare
- The SARS assessment, decision, final demand or correspondence being queried.
- The relevant tax period and a clear calculation of the amount disputed.
- Previous returns, assessments and supporting schedules relevant to the issue.
- Invoices, bank statements, certificates, logbooks or other source documents, as applicable.
- A clear explanation of why the assessment or decision is considered incorrect.
- Any prior request for correction, request for reasons, objection, appeal or suspension-of-payment correspondence.
How SW Accountants can assist
- Reviewing the SARS notice and identifying the issue and relevant response date.
- Helping organise supporting records and information.
- Assisting with the preparation of dispute submissions within the agreed engagement.
- Monitoring correspondence and explaining the next procedural steps.
Dispute deadlines are strict and depend on the facts and the applicable rules. Please send the SARS notice to us as soon as possible. We cannot guarantee that SARS will accept a submission, suspend payment or decide a dispute in the taxpayer’s favour. Matters requiring specialist legal representation may need to be referred to an appropriately qualified legal practitioner.
Official SARS guidance
Contact SW Accountants
Email: sunette@swaccountants.co.za
Telephone: 066 579 0369
Important: This page is a general guide, not legal advice or a substitute for reviewing the taxpayer’s specific facts. Time limits and procedures may change. Always check the current SARS guidance, the Tax Administration Act and applicable dispute rules before taking action.