Tax Law

SARS Tax Disputes

If you disagree with a SARS assessment, the Tax Administration Act 28 of 2011 provides a structured dispute process: request reasons, object within 80 business days, and appeal to the Tax Board or Tax Court if the objection is disallowed. The Tax Ombud handles service and procedural complaints.

Key facts

• Objections must be lodged within 80 business days of the assessment (extendable on good cause).
• The 'pay now, argue later' rule applies, but you can request suspension of payment pending the dispute.
• Understatement penalties range from 0% to 200% depending on behaviour and can be remitted.
• The Tax Ombud is free and independent for service, procedural and administrative complaints.

The law that applies

• Tax Administration Act 28 of 2011 — ss 104–107, 164, 222–223

Practical steps

1. Request reasons for the assessment via eFiling within 30 business days.
2. Lodge a formal objection (ADR1/eFiling dispute) within 80 business days.
3. If disallowed, note an appeal; consider ADR before the Tax Board/Tax Court.
4. Request suspension of payment to halt collection during the dispute.

Frequently asked questions

This guide is legal information, not legal advice, and may not reflect amendments after its last review. For advice on your specific circumstances, consult a practising attorney.