How to Appeal a SARS Tax Assessment in South Africa

If you are a taxpayer in South Africa and have received a tax assessment from the South African Revenue Service (SARS), you may find yourself in a situation where you disagree with the assessment.

In such a case, you have the right to appeal the assessment, but the process can be complicated and confusing.

This article aims to guide you through the steps involved in appealing a SARS tax assessment in South Africa.

What is a SARS Tax Assessment?

A tax assessment is a document issued by SARS that indicates the amount of tax you owe or the amount of refund you are entitled to.

SARS can issue tax assessments for various reasons, such as a change in your income or expenses, an audit, or a review of your tax return.

Reasons for Appealing a SARS Tax Assessment

There are several reasons why you might want to appeal a SARS tax assessment. Some of the most common reasons include:

You disagree with the assessment and believe that it is incorrect
You believe that SARS has made a mistake in calculating your tax liability
You have new information that was not available at the time the assessment was issued
You have evidence that the assessment is based on incorrect or incomplete information
You believe that SARS has misinterpreted the law or applied it incorrectly

Steps to Appeal a SARS Tax Assessment

If you decide to appeal a SARS tax assessment, there are several steps you need to follow:

Step 1: Lodge a Notice of Objection

The first step in appealing a SARS tax assessment is to lodge a Notice of Objection. This is a formal document that informs SARS that you disagree with the assessment and outlines the reasons why.

You must lodge the Notice of Objection within 30 business days from the date of the assessment.

Step 2: Submit Supporting Documents

After you have lodged the Notice of Objection, you will need to submit supporting documents to SARS.

These documents should provide evidence to support your objection and should be submitted within 60 business days from the date of the assessment.

Step 3: Wait for SARS to Respond

Once SARS has received your Notice of Objection and supporting documents, they will review the information and make a decision.

This process can take several months, and SARS may request additional information or documentation during this time.

Step 4: Lodge an Appeal if Necessary

If SARS upholds the assessment and you are still not satisfied, you have the right to lodge an appeal with the Tax Court. You must lodge the appeal within 30 business days from the date of SARS’ decision.

Step 5: Attend the Hearing

If you lodge an appeal with the Tax Court, you will need to attend a hearing. At the hearing, you will need to present your case and provide evidence to support your objection.

The Tax Court will then make a decision, which can take several months.

Tips for a Successful Appeal

Here are some tips to help you succeed in your appeal:

Keep accurate and detailed records of your income and expenses
Consult with a tax professional or lawyer for guidance and advice
Be clear and concise in your objection and supporting documents
Provide all relevant information and evidence to support your objection
Attend the hearing and be prepared to present your case effectively