Short answer
If you disagree with a SARS assessment, you can lodge a formal objection. Objections must generally be lodged within 80 business days of the assessment, must set out clear grounds with supporting evidence, and do not automatically suspend payment. If SARS disallows the objection, you may be able to appeal.
When to object
An objection is appropriate when an assessment does not reflect your records or the correct tax treatment — for example, where expenses were disallowed, income was misclassified or penalties were imposed incorrectly.
Time limits
Objections are subject to strict time limits. Generally, you have 80 business days from the date of the assessment to object. Extensions may be possible in limited circumstances, but should not be relied on.
If SARS’s reasons for the assessment are unclear, you may first request reasons, which can affect the timeline.
What a strong objection includes
- The specific parts of the assessment you dispute.
- Clear grounds for each disputed item.
- Supporting documents and evidence.
- Submission in the prescribed manner, within the time limit.
Paying while you object
Lodging an objection does not automatically suspend payment of the disputed tax. You may be able to request a suspension of payment while the dispute is resolved, depending on your circumstances.
What happens next
- SARS considers the objection and issues a decision.
- If the objection is allowed, the assessment is adjusted.
- If it is disallowed, you may be able to appeal or pursue alternative dispute resolution.