FAQ – Is there a prescribed form for a notice of objection?

Yes. A notice of objection must be submitted on a Notice of Objection(NOO) or Alternative Dispute Resolution (ADR1) form.

  • A NOO must be submitted in the following instances:
    • PIT – For assessed tax and administrative penalties;
    • CIT – For assessed tax only;
    • PAYE – For penalties only.
  • An ADR1 form must be submitted in the following instances:
    • Trusts;
    • VAT;
    • PAYE (excluding penalties in terms of paragraph 14(6) of the fourth schedule);
    • STC; and
    • Other taxes

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