Help with SARS disputes, audits and assessments
If you disagree with a SARS assessment, are under verification or audit, or need to object or appeal, the right response depends on the stage you are at. This hub routes you by letter or process stage - and explains why a procedural complaint is not the same as an objection. Notice-specific deadlines require professional review, and no universal deadline calculator is published here.
Deadlines are notice-specific - there is no single calculator
Dispute deadlines depend on the type of notice, the date of issue and the applicable rules, which change over time. We do not publish a universal deadline calculator because applying the wrong date can forfeit your right to object. The assessment confirms the actual deadline that applies to your notice.
Which response is appropriate?
SARS dispute matters move through recognisable stages. Locating yours determines the correct response - and whether a deadline is already running.
Verification
SARS asks for supporting documents to check a specific item on a return or assessment. Verification is a document check - it is not a full audit, and it does not mean SARS has concluded your return is wrong.
Audit
A broader examination of a return, period or transaction. An audit is more involved than verification and may take longer. Being selected for audit is not, by itself, a finding that anything is wrong.
Reasons & correction
Where SARS proposes to adjust an assessment, it may issue a letter of findings or reasons. Reviewing the reasons carefully determines whether the proposed adjustment is factually correct before it is finalised.
Objection
A formal Notice of Objection lodged when you disagree with an assessment. An objection must meet prescribed grounds and is subject to statutory timeframes - a procedural complaint is not automatically a valid objection.
Appeal
If an objection is disallowed, an appeal may be the next step. Appeals follow their own rules and deadlines, and the appropriate forum depends on the amount and nature of the dispute.
When a dispute moves to court or legal representation
Where a dispute moves beyond the objection and appeal stages to court proceedings or formal legal representation, Tax Relief SA works with its consulting attorney under a separate agreed legal engagement. Not every objection needs an attorney; legal involvement is scoped to the matter that calls for it.
See our consulting attorney profile for how legal tax advisory connects to the dispute stages.
Three things to get right
Most dispute mistakes come from these three areas. Getting them right protects your position while the matter is resolved.
Match the response to the stage
A verification letter needs documents. An audit needs a coordinated response. A proposed adjustment needs reasons review. An assessment you disagree with needs an objection. Sending the wrong response at the wrong stage wastes time and can miss a deadline.
A complaint is not an objection
Expressing dissatisfaction with SARS - by phone, eFiling message or complaint - does not stop the clock on an assessment. Only a formal objection lodged within the statutory period preserves your right to dispute the figure.
Pay now, dispute later
Under South African tax law, the general principle is that tax is payable while a dispute is underway. A suspension of payment request may be appropriate - but it is separate from the objection and must be applied for specifically.
Help for each stage of a dispute
Once you know your stage, these services address the specific response it calls for. Each is a separate route with its own scope.
Suspension of payment
A separate request to defer collection of a disputed amount while an objection or appeal is decided.
View serviceTax audit assistance
Coordinated responses, records review and findings review during a SARS audit.
View serviceObjection assistance
A formal Notice of Objection when you disagree with an assessment, with grounds and evidence.
View serviceAppeal assistance
The post-objection route when an objection is disallowed, including decision review and representation options.
View serviceAlternative dispute resolution
Assessing whether ADR fits a dispute, the available process choices, and the evidence and limits involved.
View serviceVoluntary disclosure
Confidential scoping of a default, eligibility questions and legal review before any submission to SARS.
View serviceVerification assistance
Help organising a response to a SARS verification request and identifying related audit or refund questions.
View serviceSARS tax judgment & rescission
Where a SARS certified statement has become a judgment, reconciling the debt and comparing routes including attorney-assessed rescission.
View serviceHelpful details for the assessment
You do not need a complete document pack to begin. These high-level details help the triage identify your stage and whether a deadline is live. Our team will advise on what supporting details are needed.
The letter or notice you received
What SARS sent - a verification request, audit letter, letter of findings, or an assessment (ITA34) you disagree with.
The date it was issued
Roughly when the notice reached you. This is critical because it determines whether a response window is still open.
What you disagree with
The specific figure, adjustment or finding you believe is incorrect, and why - in plain terms.
Whether payment has started
Whether SARS has begun collecting on the disputed amount, such as a third-party appointment, and whether a suspension has been requested.
Need to organise the notice and evidence before responding? Our SARS notice planner helps you list the questions and records to review - no account needed to start.
Related guides before you respond
These plain-language guides explain the distinctions and deadlines a dispute turns on. They are explanations, not a determination of which stage your matter is in.
Questions about SARS disputes
Is verification the same as an audit?
No. Verification is a document check on a specific item - SARS asks you to confirm particular figures with supporting documents. An audit is a broader examination of a return, period or transaction and is more involved. Being selected for either does not, by itself, mean SARS has found anything wrong.
Which response is appropriate?
It depends on the stage. A verification letter needs the requested documents. An audit needs a coordinated response. A proposed adjustment needs the reasons reviewed before it is finalised. An assessment you disagree with needs a formal objection within the statutory period. The assessment confirms which response applies to your notice - and whether a deadline is already running.
Do I still need to pay?
Under the general principle in South African tax law, tax is payable while a dispute is underway - the dispute does not automatically pause collection. If paying would cause hardship, a separate suspension of payment request may be appropriate. Only SARS can grant a suspension, and conditions may apply. See SARS tax debt relief for how suspension fits alongside debt management.
Confirm your stage before the deadline passes
A confidential assessment identifies which dispute stage you are in, which response is appropriate, and whether a statutory deadline is already running. Our team will advise what is needed to begin.