SARS disputes
SARS disputes, objections and suspension of payment
If SARS has raised an additional or estimated assessment, rejected your request for correction or started collecting a debt you dispute, the deadlines are short. We read the assessment, protect you from collection where the law allows, and build the objection.
- Registered tax practitioner, Cape Town CBD
- CFP® · Registered Tax Practitioner (SARS) · CIBA member (SAIBA6662)
- In practice since 2011
In short: under the Tax Administration Act you can ask SARS for the reasons behind an assessment, object to it within 80 business days, and appeal if the objection is disallowed. Objecting does not stop SARS from collecting, so we also prepare a section 164 request to suspend payment while the dispute runs. Dynamic Group SA handles the whole process on eFiling, from the first letter to settlement or appeal.
What we handle
| Your situation | What we do |
|---|---|
| SARS issued an additional assessment after a verification or audit | Check the adjustments line by line, request reasons if the grounds are unclear, and lodge a notice of objection (NOO) with supporting evidence |
| SARS issued an estimated assessment because returns or documents were missing | File the outstanding returns or documents and request a reduced assessment, or object where appropriate |
| SARS is collecting, or has appointed your bank or employer to pay it | Request suspension of payment under section 164, and engage SARS debt management on payment terms if needed |
| Your request for correction or objection was rejected | Review the decision and lodge a notice of appeal (NOA), with alternative dispute resolution where it suits you |
| You missed the objection deadline | Apply for condonation of the late objection with reasons, where the law allows it |
| The debt is more than you can ever realistically pay | Assess whether a compromise of the tax debt under Chapter 14 is possible, and prepare the application |
Deadlines that matter
- Request for reasons: within 30 business days of the assessment date
- Objection: within 80 business days of the assessment, or of SARS's reasons if you asked for them
- Appeal: within 30 business days of the notice disallowing your objection
- Collection: SARS can collect while you object, unless payment is suspended
These periods count business days only. SARS can extend them in limited cases, so speak to us even if you think you are late.
Why clients come to us
- A registered tax practitioner prepares and signs off every submission
- We handle SARS dispute files regularly: additional and estimated assessments, verifications, suspensions and compromises
- We fix the underlying compliance too, so the same problem doesn't repeat next year
- Clear written plan and fixed fee before we start
Read our guides: received an additional assessment? and section 164 suspension of payment.
How we charge
Start with a dispute review
Dispute review
Fixed fee, quoted on a call
- Review of the assessment, the SARS letters and your records
- Deadline check and immediate steps to protect you
- Written plan: reasons, objection, suspension, payment terms or compromise
- Fixed quote for the full matter
Full dispute
Fixed quote after review
- Notice of objection with schedules and evidence
- Section 164 suspension of payment request
- All correspondence and follow-up with SARS
- Appeal and dispute resolution if needed
SARS dispute questions
Does objecting to an assessment stop SARS from collecting?
No. The obligation to pay is not suspended just because you object. You need to ask SARS to suspend payment under section 164 of the Tax Administration Act. Once you have asked, SARS generally may not start collection steps until 10 business days after it tells you its decision, unless it believes the debt is at risk.
How long do I have to object to a SARS assessment?
80 business days from the date of the assessment. If you first request reasons within 30 business days, the 80 days run from the date SARS provides them. Late objections need a condonation request with reasons.
What is the difference between an additional and an estimated assessment?
An additional assessment corrects a return SARS believes was wrong, usually after a verification or audit. An estimated assessment is raised when a return or requested documents were not submitted, so SARS estimates your income. They are challenged differently, which is why we start with a review.
Will interest keep running while my objection is open?
Yes, interest accrues on any amount that is finally found to be due. If your objection succeeds, the assessment is reduced and any overpayment is refunded with interest where the law provides for it.
Can SARS agree to accept less than the full debt?
In limited circumstances. Chapter 14 of the Tax Administration Act allows SARS to compromise a tax debt where it is likely to recover more that way than by collecting in full. Applications need full financial disclosure. We advise whether yours is realistic before you apply.
Who you work with
Tony Okonkwo, founder
CFP® · Registered Tax Practitioner (SARS) · CIBA member (SAIBA6662)
Tony founded Dynamic Group SA in Cape Town in 2011. Every return and every SARS submission is reviewed by a registered tax practitioner before it is filed. Because the practice also covers financial planning, trusts, estates and immigration, your tax position is looked at together with the rest of your affairs, not in isolation.
Related services
- Personal tax returnsYour ITR12 prepared, reviewed and filed, with SARS verifications handled.
- Provisional tax (IRP6)Both IRP6 returns calculated and filed on time, so penalties and interest don't build up.
- Trusts & estate planningTrust setup and administration, wills, and estate plans that account for tax.
- Expat & foreign income taxTax residency, foreign income, ceasing residency and tax for foreign nationals in SA.
- Small business accountingBookkeeping, financial statements, company tax, VAT, payroll and CIPC in one monthly fee.
Talk to a registered tax practitioner
Book a free 20-minute call. We look at your situation, tell you what you need and give you a fixed fee before any work starts.