Under the Tax Administration Act, a taxpayer who disagrees with an assessment may lodge an objection within 30 business days of the date of the assessment (or the date SARS raises the additional charge). This is a hard deadline — late objections are generally only accepted with SARS's senior approval and good cause shown.
Valid grounds for objection include factual errors in the assessment, a misapplication of the law, or new information not previously considered. Simply disagreeing with SARS is not enough; the objection must set out the specific reasons and attach supporting documents.
If the objection is disallowed, you may escalate to the Tax Court or Alternative Dispute Resolution. Each stage has its own procedures and deadlines, and representation by a registered tax practitioner materially improves the outcome.
We handle the full dispute lifecycle — from the request for reasons, through objection and ADR, to appeal. Bring us in as early as possible; the strongest objections are drafted before the deadline pressure builds.
This article is general information and not advice on your specific circumstances. Please speak to us before acting on it.