How to Object to a SARS Assessment and Appeal

Grounds for Objecting to a SARS Assessment

You may object to an assessment if you believe SARS has made an error in calculating your tax, applied an incorrect interpretation of the law, disallowed deductions that you are entitled to, or included income that should not be taxable.

Common grounds for objection include:

• SARS included income that was incorrectly reported by your employer or a third party
• SARS disallowed a deduction such as a home office expense, retirement annuity or medical expense
• SARS applied the wrong tax rate or miscalculated the tax
• You have an auto-assessment that does not reflect all your deductions
• SARS added a penalty that you believe was incorrectly imposed
• SARS included a taxable fringe benefit that is exempt or over-valued

Step 1: Request for Correction (RFC) Before Objection

Before lodging a formal objection, consider whether a Request for Correction (RFC) is more appropriate. An RFC allows you to correct factual errors in a submitted return (such as a transposed number or a missing deduction) without going through the full objection process.

Submit an RFC through eFiling by selecting the relevant return and clicking Request Correction. SARS will re-assess the return and may issue a revised assessment without requiring a formal objection.

If SARS rejects your RFC or the issue is about SARS interpretation of the law rather than a factual error, proceed to a formal objection.

Step 2: Lodging a Formal Objection (NOO)

A formal objection is submitted on a Notice of Objection (NOO) form. You must submit the NOO within 80 business days of the date of the assessment you are disputing.

For assessments older than 80 business days, you must first apply for an extension and provide a reasonable explanation for the late objection. SARS has discretion to allow late objections in exceptional circumstances.

1. Log in to www.sarsefiling.co.za.
2. Navigate to Returns > Returns History and locate the assessment you wish to dispute.
3. Click on the assessment and select Dispute or navigate to Services > Disputes.
4. Complete the NOO form, clearly stating the grounds of your objection. Be specific: identify which line items you are disputing and explain why.
5. Attach all supporting documents (IRP5, bank statements, receipts, contracts, medical certificates) that support your objection.
6. Submit the NOO. SARS has 60 business days to respond to your objection (or 45 business days for simpler cases).
7. SARS will either allow the objection (and issue a revised assessment), partially allow it or disallow it.

Step 3: Lodging an Appeal (NOA) if Objection is Disallowed

If SARS disallows your objection, you have 30 business days from the date of the disallowance to lodge an appeal using a Notice of Appeal (NOA) form.

Appeals are heard by an independent dispute resolution body: either the Tax Court or Alternative Dispute Resolution (ADR).

ADR is a less formal and less expensive process where a senior SARS official acts as a facilitator. It is recommended for most disputes before going to the Tax Court.

The Tax Ombud

The Office of the Tax Ombud (OTO) is an independent body that reviews and addresses taxpayer complaints about SARS service failures and procedural impropriety. The Tax Ombud cannot make rulings on the correctness of tax law interpretations but can address SARS maladministration.

Contact the Tax Ombud if SARS: refuses to respond to your queries, unreasonably delays processing a refund, imposes penalties without due process, or violates your rights as a taxpayer.

The Tax Ombud website is www.taxombud.gov.za and the contact number is 0800 662 837 (toll-free).

Important Timeframes in the Dispute Process