How SARS objections and disputes work

A disagreement with an assessment should be handled through the correct procedure and within the applicable deadline. An objection is not simply a complaint or an email explaining dissatisfaction.

Review the assessment and reasons

Identify the exact amount or decision in dispute, the legal and factual basis, and whether the issue is an error that can be corrected or requires formal reasons and an objection.

Prepare specific grounds

State each disputed item clearly, explain why the assessment or decision is wrong and attach evidence that supports that ground. Avoid broad statements that do not address the adjustment.

Watch the deadline

Current SARS guidance states that an objection is generally due within 80 business days after the assessment or decision, subject to the rules where reasons were requested and provisions for late objections. Confirm the deadline shown by the facts of the case.

Payment and suspension

Starting a dispute does not automatically suspend payment. A request for suspension of payment is a separate process and should be considered on its own requirements.