Dispute Resolutions

Services

Dispute Resolutions

The basic stages in the tax assessment dispute-resolution process involve:

• Submitting an objection, which SARS may allow, in full or partially, or may disallow.
• You may then appeal against SARS’s decision to disallow any part of the original objection.
• The appeal can proceed via the Alternative Dispute Resolution (ADR) process, a hearing by the Tax Board and/or a hearing by the Tax Court.

The appeal process is governed by chapter 9 of the Tax Administration Act (TAA), as well as the rules promulgated under section 103 of the Tax Administration Act as published in the Government Gazette on July 11, 2014.

These provisions and rules set out the rights and obligations of taxpayers and SARS in respect of the time limits within which the objection and appeal procedure must take place. The time period is given in business days, which are defined in a specific way for the purposes of the dispute-resolution process.

Our services include:
- Arranging deferred payments
- Objections & Appeals
- Advising on legislation and various forms of tax
- Assistance with SARS audits