Coming Soon – changes to the dispute forms and process

Nyasha Musviba

rp_2602188715.jpgAll saved or pending income tax dispute forms, Notice of Objection (NOO) or Notice of Appeal (NOA), will be deleted from eFiling after 31 October 2014.

The dispute forms and process will be changed in November 2014.

Taxpayers, who haven’t submitted their forms (NOO or NOA), by 31 October 2014, will need to manually transfer the information to the updated NOO or NOA, which will be available in November 2014.

Top Tip: The deadline for submitting a dispute is 30 business days:

  • Objection – from the date of the assessment
  • Appeal – from the date the objection wasn’t allowed or wasn’t allowed in full.

Objections – quick tips

As a taxpayer you’ve the right to lodge an objection against an assessment or a decision by SARS.
Top Tip: Dispute changes coming soon, RFI
An assessment or decision by SARS should be accompanied by reasons. If you haven’t been given reasons you’re allowed to request these from SARS before lodging an objection.

Important:

  • Objections must always be sent with the relevant material (supporting documents) showing your reasons/grounds for lodging an objection.
  • An objection must be sent within 30 business days of the assessment being issued.
  • If you couldn’t send the objection within 30 business days from assessment, when lodging the objection you must send the reasons you want us to consider for the late objection.
  • For an Admin Penalty, a Request for Remission (RFR01) must be submitted before an objection.
  • For Income Tax Penalty and Interest, a manual Request for Waiver must be sent before an objection.

Appeals – quick tips

As a taxpayer you’ve the right to lodge an appeal where your objection has been disallowed in full or in part. The appeal must be lodged within 30 business days from the date of the disallowance of the Objection.
Top Tip: Dispute changes coming soon,RFINote:

  • If you couldn’t submit the appeal within the stipulated time frames, when lodging the appeal it must be accompanied by the reasons you want us to consider for the late appeal.
  • An appeal must always be accompanied by supporting documentation proving your reason for lodging an appeal.
  • The appeal must be submitted within 30 business days after the date of the disallowance of the objection.