How to Object to a SARS Assessment
Quick Answer
How to Object to a SARS Assessment
If a SARS assessment (your ITA34) is wrong, you can lodge an objection within 80 business days of the assessment date, free, on eFiling. State the grounds clearly, attach supporting documents, and SARS must decide within 60 business days. If you still disagree, you can appeal within 30 business days of the objection outcome.
When objecting makes sense
- SARS disallowed expenses you can prove
- You were auto-assessed on third-party data that is wrong
- Penalties were raised that should be remitted
- Interest was calculated on debt that was not yours
Read the assessment letter carefully – it lists the reasons for SARS’s figures. Glossary: assessment, ITA34 and objection.
How to object step by step
- Log in to eFiling and open the disputed return/assessment.
- Click Request Reason for Assessment if the letter is unclear (do this fast – it does not stop the clock).
- Open Dispute > Notice of Objection (NOO), select the assessment and complete the grounds.
- Attach supporting documents: invoices, bank statements, contracts, logbooks.
- Submit within 80 business days and keep the case number.
- SARS decides within 60 business days; if rejected, escalate to a Notice of Appeal to the Tax Board or Tax Court within 30 business days.
Official process: SARS dispute resolution guide.
Pay now, argue later?
Objecting does not automatically suspend payment. To stop collection while you dispute, apply for a suspension of payment on the same eFiling dispute screen – otherwise SARS may recover the debt during the objection.
Common mistakes to avoid
- Missing the 80-business-day deadline while waiting for an agent
- Objecting without documents – a vague objection is an easy dismissal
- Not requesting suspension of payment and getting hit by collection
- Using the objection channel for a simple correction (use ‘Request for Correction’ within 3 years instead)
A South African example
Nandi’s company is assessed on R310,000 of extra income that was actually a loan deposit. She downloads her ITA34, attaches the loan agreement and bank statement, files the NOO on day 12, applies for suspension of payment, and SARS reverses the assessment 40 days later.
Related questions
- How to Fix a Failed SARS Tax Compliance Status
- SARS Tax Debt: How Does a Payment Arrangement Work?
- Objection (glossary)
- Assessment (glossary)
Always verify this information with official South African government sources. Rules, fees and thresholds change. Check SARS before you act.
Frequently Asked Questions
How long do I have to object to a SARS assessment?
80 business days from the date on the assessment. Late objections are possible only with reasonable grounds and a condonation request.
Is there a fee to object?
No – objections and the first level of appeal are free.
Can I object to a penalty only?
Yes – you can dispute a specific penalty or interest amount without disputing the whole assessment.
