Preparing a SARS request for remission
A request for remission asks SARS to reduce or remove a penalty or interest charge where the applicable grounds are met. Preparing well means identifying the penalty, establishing the specific grounds, and gathering the facts that support them. This guide covers evidence-led preparation - it is not a universal template, and it does not promise a guaranteed waiver. It also distinguishes remission from objection, because the two are not interchangeable.
Identify the penalty, then match the grounds
Remission is discretionary and grounds-specific. The right preparation starts with confirming which penalty you have, identifying the grounds the applicable process considers, and gathering facts that support those grounds specifically. A generic request is the most common reason remission is refused. And if the penalty itself is wrong, objection - not remission - is the route that addresses it.
Three preparation steps
Each step answers a question SARS will consider. Skipping the first - identifying the penalty - is the most common failure, because the grounds cannot be established until the type is confirmed.
Identify the penalty
Confirm which penalty type you have from the notice - administrative non-compliance, late-payment, or another category. The type determines whether remission is the right process at all, and which grounds apply. The types of penalties guide helps you classify it first.
Establish the grounds
Remission is not granted automatically. Identify the grounds that the applicable process considers - these differ by penalty type. A ground that supports an administrative non-compliance penalty remission may not apply to a late-payment penalty. State the grounds specifically, not generically.
Gather supporting facts
Prepare the facts that support the grounds - what happened, when, and why it falls within the process. Vague hardship claims without supporting detail rarely succeed. The evidence should be specific to the penalty and the stated grounds.
Before preparing grounds: if you have not yet classified the penalty, read the types of SARS penalties guide first. If the underlying return is still outstanding, the outstanding returns page explains the catch-up process - remission of a filing penalty rarely succeeds while the filing itself remains undone.
Remission is not objection
The two are different routes for different situations. Choosing remission when the penalty should be disputed - or vice versa - is a common and costly mistake. Confirm which applies before preparing either.
Remission
A request to reduce or remove a penalty (or interest) where you accept the underlying position but ask for leniency on the charge. It targets the penalty component, not the underlying tax, and success is discretionary.
Objection
A formal dispute of an assessment you believe is wrong - including a penalty raised on an incorrect basis. Where the penalty itself should not have been raised, objecting to the assessment is the route that addresses the root cause, not remission.
If remission is refused: a refusal does not automatically mean the penalty is final. Depending on the type and the basis, an objection to the underlying assessment may still be available - but the deadline and grounds are notice-specific and require professional review. Do not assume refusal ends the matter.
Specific facts, not generic claims
The evidence should tie directly to the grounds the applicable process considers. Vague statements of hardship without supporting detail rarely succeed. Prepare the facts - what happened, when, and why it falls within the grounds - and keep supporting documents ready for secure submission only after an engagement is in place.
Confirm the live process: SARS publishes a dedicated process for administrative non-compliance penalty remission. Confirm the current grounds, form and submission channel on the official SARS website before preparing, because they can change. This guide describes preparation in general terms and does not reproduce the current form.
What is and is not promised
What this guide provides
- Evidence-led preparation: identify the penalty, establish grounds, gather facts.
- A clear distinction between remission and objection as routes.
- A pointer to the live official SARS process for current grounds and forms.
What is not promised
- Not a guaranteed waiver: Submitting a request does not mean the penalty will be removed. Remission is discretionary, and SARS decides based on the grounds and evidence you provide. No template can guarantee a waiver.
- Not a universal template: There is no single form or wording that works for every penalty. The grounds and supporting facts differ by type. A copy-pasted request that does not match the applicable process is likely to be refused.
- Not a substitute for disputing a wrong penalty: If the penalty was raised incorrectly, remission accepts it and asks for leniency. Objecting to the assessment is the route that challenges whether the penalty should exist at all.
Questions about a request for remission
Which penalty process applies?
That depends on the penalty type identified on your notice. SARS publishes a dedicated remission process for administrative non-compliance penalties, which does not automatically extend to late-payment or understatement penalties. Start by classifying the penalty using the types of SARS penalties guide, then confirm the applicable process on the official SARS website.
What evidence should support my request?
Evidence that ties directly to the grounds the applicable process considers - what happened, when, and why it falls within those grounds. Specific facts succeed where generic hardship claims do not. Keep supporting documents ready for secure submission only after an engagement is in place; do not email sensitive documents with an initial enquiry.
What if remission is refused?
A refusal does not automatically end the matter. Depending on the penalty type and basis, an objection to the underlying assessment may still be available. The deadline and grounds are notice-specific and require professional review. The penalty remission service page explains what assisted review involves.
Prepare a remission request on the right grounds
A confidential assessment confirms the penalty type, whether remission or objection is the right route, and what evidence supports the request. No outcome is promised. No documents or passwords are required to begin.