I disagree with my SARS assessment, what now?

Receiving an assessment you disagree with can feel overwhelming. The good news is that there is a clear, formal process, and the most important thing is to respect its deadlines.

Start with the dates

Every step in a tax dispute is measured in business days, which exclude weekends and public holidays. Write down the date of the assessment first, because most deadlines run from it.

Requesting reasons

If you do not understand why SARS assessed you the way it did, you can request reasons within 30 business days of the assessment. SARS generally has 45 business days to reply. This is often worth doing, because it shows you exactly what SARS relied on.

Lodging an objection

You can object within 80 business days of the assessment, or of SARS's reasons if you asked for them. If you need more time, a further 30 business days can be requested on reasonable grounds. Your objection should say clearly which part you disagree with and why, with supporting documents. SARS aims to respond to an objection within 60 business days.

Suspending payment

A dispute does not automatically stop the amount from being due. You can request a suspension of payment together with your dispute.

If the objection is disallowed

You can appeal within 30 business days of the disallowance. Appeals go to the tax board or the tax court, and alternative dispute resolution is available, which can be a quicker and less formal way to reach agreement.

The Tax Ombud

The Tax Ombud handles service complaints, for example when SARS does not respond, after you have used SARS's own complaints process. It does not replace a dispute on the merits.

What to do now

Gather the assessment, any letters from SARS and the documents that support your position. Work out your deadlines in business days. Then decide whether to request reasons or object directly.

If you would like us to review your assessment and set out your deadlines for you, our fixed-price dispute review is a calm place to start.