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