Dealing with SARS can feel overwhelming, especially when it comes to objections and appeals. The process is very deadline-driven, so it helps to understand the basics before you get started
How SARS Counts Days
When SARS talks about “days”, they mean business days only. Weekends, public holidays, and the period from 16 December to 15 January don’t count at all.
You can ask SARS for reasons for an assessment, and they must get back to you within 30 business days. Once you have those reasons (or if you skip that step), you have 30 business days to submit your objection. The countdown usually starts on the date printed on your assessment notice.
Filing an Objection
To object, you’ll need to complete an ADR1 form and clearly explain why you disagree with the assessment. SARS is strict about this: the taxpayer must personally sign the form, even if an accountant or tax advisor prepared it. If someone is acting on your behalf, SARS also requires a power of attorney.
If your objection is disallowed and you want to take it further, you’ll move on to the ADR2 form.
Where to Next?
- Once you appeal, you can choose one of three routes:
- Alternative Dispute Resolution (ADR)
- The Tax Board (for disputes under R500 000)
The Tax Court
Sometimes SARS may say ADR isn’t suitable and push the matter straight to the Tax Court. Each stage has its own set of timelines, so it’s important to keep track.
Can You Settle with SARS?
In some situations, SARS may be open to settling a dispute—but only when it’s fair, practical and in the best interest of the state. Settlement isn’t allowed if the taxpayer intentionally evaded tax.
Even if You Win…
Here’s something many people don’t realise: even if SARS allows your objection, they can still review the matter again within three years, unless the Tax Court has already given a final ruling.
In Closing
The updated rules for objections and appeals are meant to make the process clearer and quicker, but they do require taxpayers to stay organised and aware of their rights. If a SARS official oversteps their powers, you can lodge a complaint with the SARS Service Monitoring Office or, if necessary, approach the High Court