![]() | ||
Notice of objection: Disputing your SARS tax assessmentReceived a tax assessment from SARS that you believe to be incorrect? Whether it was due to a misunderstanding, a calculation error, or missing information on SARS’ side, it’s important to know that you have the right to dispute tax assessments via a formal objection process. This process (if approached strategically and within legal timelines) can protect you from paying amounts not rightfully due and see to it that your compliance remains in good standing. ![]() In this article, we unpack how to object to a SARS tax assessment, including the timelines, common pitfalls, and how professional guidance can increase your chances of success. First things first: What is a Notice of Assessment?After filing your tax return, SARS issues a Notice of Assessment (ITA34), which summarises their calculated tax payable or refundable. If SARS identifies any discrepancies or issues an additional assessment (such as following a verification or audit), you might receive an unexpected tax liability. If you disagree with this outcome, you cannot simply ignore it or delay payment. The correct legal route is to file a Notice of Objection (NOO) within the prescribed timelines. When can you object?You may lodge an objection if:
Important: You cannot object simply because you are unable to pay the assessment. An objection must be based on factual or legal disagreements with SARS’ assessment. Timelines for filing a notice of objection
Tip: Always object as soon as possible to avoid technical rejection for lateness. How to file a notice of objection
What happens after an objection?SARS will issue a new assessment (ITA34) showing the updated amounts based on thechanges they accepted. You still have options. You can take the matter further by submitting a Notice of Appeal.This must be done within 30 business days from when SARS informs you that your objection was disallowed. How are appeals resolved?Depending on how complex the matter is and the amount involved, your appeal could be resolved through:
Common pitfalls to avoidAs always, prevention is better than cure. Avoid the following during filing season:
Why professional assistance mattersThe objection and appeal process is a legal procedure that is governed by strict timelines and requirements. Errors or omissions can result in:
At Tax Debt Compliance, we have extensive experience in lodging objections and appeals across tax types and industries. Our team of tax specialists and legal professionals see to it that your objection is legally sound and strategically positioned. In addition to this, we make sure that all supporting documents and calculations are accurate, and that deadlines are met. With us on your side, you also have representation in ADR or Tax Board proceedings if escalation is required. Final thoughtsDisagreeing with SARS’ assessment does not mean you are at their mercy. The Tax Administration Act empowers you to dispute assessments, but success lies in your understanding of the process, your ability to provide comprehensive reasons and evidence, and your adherence to the strict timelines. If you have received an assessment that you believe is incorrect, don’t put it off. Contact Tax Debt Compliance today. We will guide you through the objection process, represent your best interests, and work tirelessly to achieve a fair outcome for you or your business.
| ||