How a SARS dispute works.
The path from a SARS assessment to a resolved matter, the deadlines that govern it, and two free tools to orient you. When you are ready, we will run it for you.
The dispute clock is strict.
Business days exclude weekends, public holidays and 16 December to 15 January. Count from the date on the SARS letter.
How a SARS dispute runs.
Most matters resolve early, at objection or ADR, long before any hearing. Tap any step for the detail in our guide.
Each step opens the full SARS Dispute Resolution guide.
Two quick checks, on us.
A rough guide only. Send us the letter and we confirm every figure before acting.
Dispute deadline calculator
Enter the date on your SARS letter for the cut-off in business days.
Business days exclude Saturdays, Sundays, South African public holidays and 16 December to 15 January (section 1 of the Tax Administration Act 28 of 2011). Indicative only — condonation, reasons requests and specific facts can change the date. We confirm every deadline before acting.
Understatement penalty estimator
See the likely section 223 penalty rate, and where it may be disputable.
Based on the understatement penalty table in section 223 of the Tax Administration Act 28 of 2011. The behaviour category SARS applies is frequently disputable, and a bona fide inadvertent error attracts no penalty (section 222). We assess and challenge the category on your behalf.
SARS disputes, answered.
How long do I have to object?
80 business days from the date of the assessment, excluding 16 December to 15 January. You can request reasons within 30 business days, after which the objection period runs from the date SARS provides adequate reasons.
Do I have to pay the disputed tax?
Unless you obtain a suspension of payment under section 164, yes. We file the suspension request together with the objection.
Can a penalty be reduced?
Often, yes. The understatement penalty category and the facts are frequently disputable, and SARS bears the onus. Administrative penalties are challenged first by a request for remission.
SARS is ignoring my refund or my objection. What can be done?
Our escalation cascade lodges a CMO complaint, a senior escalation and, if needed, a Tax Ombud complaint. Documented pressure usually gets a stuck matter moving.
What if I missed the deadline?
SARS may condone a late objection for up to three years on reasonable grounds, but it is discretionary. Send it to us at once; the sooner we act, the better the prospects.
The full SARS Dispute Resolution guide
Our complete client guide to objecting, appealing and protecting your rights under the Tax Administration Act 28 of 2011.
Rather have us handle it?
Send us the SARS letter and we will confirm your deadline, your options and the likely path.