An assessment is an opinion — not the last word.
Additional assessments, disallowed deductions and understatement penalties can all be challenged. We run the dispute properly from the first letter, so the record supports you if it ever reaches the Tax Court.
Every stage handled, in the right order
Deadlines in the Tax Administration Act are strict and rarely extended. Filing correctly the first time is the cheapest possible strategy.
Request for reasons
Before objecting we compel SARS to explain the basis of the assessment, which frames the dispute and often narrows it.
Objection (NOO)
A properly motivated objection filed within 80 business days, with the grounds, law and supporting evidence set out in full.
Appeal, ADR & Tax Court
Where an objection is disallowed we appeal, pursue alternative dispute resolution, and prepare the matter for the Tax Board or Tax Court.
Suspension of payment
We apply under s.164 to suspend collection while the dispute runs, so cashflow is protected in the interim.
Where assessments most often go wrong
- Disallowed expenditure: deductions refused for want of documentation or an alleged non-trade purpose.
- VAT input tax denials: invalid tax invoices, apportionment disputes, and refund verification holds.
- Understatement penalties: penalties levied at the wrong behaviour category under s.223.
- Estimated assessments: raised under s.95 where returns or information were outstanding.
Received an assessment you disagree with?
Send us the assessment and the SARS correspondence. We will tell you honestly whether it is worth disputing.