What This Guide Covers
Understanding the SARS dispute process
When and what you can dispute
How to access the eFiling dispute function
Step-by-step submission of:
Request for Remission (RFR)
Notice of Objection (NOO)
Notice of Appeal (NOA)
Administrative penalty disputes (PIT, CIT, PAYE)
Suspension of payment requests
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Submit a Tax Dispute via SARS eFiling | 2025 Step-by-Step Guide
Oct 4, 2025
Aug 21, 2026
10 min read
Published
Updated:
What This Guide Covers
Understanding the SARS dispute process
When and what you can dispute
How to access the eFiling dispute function
Step-by-step submission of:
Request for Remission (RFR)
Notice of Objection (NOO)
Notice of Appeal (NOA)
Administrative penalty disputes (PIT, CIT, PAYE)
Suspension of payment requests
Uploading supporting documents
Checking dispute status & outcomes
1️⃣ What Is a SARS Dispute?
A SARS dispute lets you challenge interest, penalties, or tax assessments you believe are incorrect. Through eFiling, you can now electronically submit:
Request for Remission (RFR01)
Notice of Objection (NOO)
Notice of Appeal (NOA)
Request for Reasons
Request for Late Submission (Condonation)
Suspension of Payment (DISP01)
These apply to Personal Income Tax (PIT), Corporate Income Tax (CIT), Trusts, VAT, and PAYE/ETI/UIF/SDL.
2️⃣ Time Limits You Must Know
Request for Reasons or Suspension of Payment: Within 30 days of assessment or RFR/NOO outcome.
Notice of Objection (NOO): Within 80 business days from the assessment date.
Notice of Appeal (NOA): Within 30 business days after the objection outcome.
Maximum delay: Appeals cannot be lodged after 75 business days beyond the NOO outcome.
Old assessments: Objections are invalid if 3+ years have passed since the original assessment.
Always include a condonation reason if filing late.
3️⃣ When You Can Dispute
You can dispute:
Interest or penalties on late payment of tax
Administrative penalties (PIT, CIT, PAYE)
Additional taxes or understatement penalties
VAT, PAYE, or Trust assessments
You cannot dispute:
Certain estimated assessments under Section 95(1)(a)/(c) (but you can request suspension of payment)
4️⃣ Step-by-Step: Submitting a Dispute on eFiling
Step 1 — Log In
Visit sars.gov.za → click Login.
Enter username and password.
If locked out, use the “Forgot Username/Password” option.
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Step 2 — Access the Disputes Section
Navigate: Returns → Disputes/Suspension of Payment → New
Choose Tax Type (Income Tax, VAT, PAYE, etc.) and the period you want to dispute.
If no items are available, an error message appears.
5️⃣ Submit Each Dispute Type
A. Request for Remission (RFR)
Used to ask SARS to remove or reduce a penalty or interest.Path: Returns → Disputes/Suspension of Payment → New → Choose Request for Remission
Select tax type and period(s).
Choose source codes or transactions.
Enter the disputed amount and the correct amount.
Add your reason/grounds (e.g., SARS error, illness, not liable).
Review and click Submit.
Attach supporting docs (optional but helpful).
B. Notice of Objection (NOO)
Used if your RFR was disallowed/partially allowed or if you disagree with an assessment.
Go to Disputes → New → Notice of Objection.
Select relevant tax period(s).
Fill in grounds for dispute and, if late, provide a reason for delay.
Upload supporting documents (mandatory).
Submit and confirm on the summary page.
You’ll get a case number once sent.
C. Notice of Appeal (NOA)
If your objection was disallowed/partially allowed, you can appeal.
Go to Disputes → New → Notice of Appeal.
Select period(s) and items.
Choose whether to resolve via:
Alternative Dispute Resolution (ADR) or
Litigation.
Provide reasons and upload the required documents.
Submit your appeal.
6️⃣ Supporting Documents (Mandatory for NOO/NOA)
Upload via the Dispute Work Page → Supporting Documents section.
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Allowed formats: PDF, DOC, DOCX, XLS, XLSX, JPG, GIF
Max file size: 5 MB per document
Max upload count: 20 documents
Click Upload → Submit to SARS to complete the process.
7️⃣ Requesting Suspension of Payment
This lets you ask SARS not to collect the disputed amount while your case is being reviewed.
Access it from Disputes/Suspension of Payment → New.
Allowed for PIT, CIT, VAT, PAYE, and Trusts
Must be filed within 40 business days of the assessment
Not allowed for nil/credit assessments
Include a valid reason for suspension and upload supporting documents before submitting
8️⃣ Request for Reasons (Optional Step)
Before objecting, you can request SARS to explain why an assessment or penalty was raised.
Steps:
Returns → Request for Reason → New
Select the tax period
Provide reason for request (and if late, give explanation)
Submit
Once SARS replies, you can proceed with your RFR or NOO.
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9️⃣ Tracking Your Dispute
Go to Dispute Work Page → Query Dispute Status
Common statuses:
Sent to SARS
Under Review
Awaiting Documents
Finalised
View official letters via Disputes → Letters or SARS Correspondence → Search Correspondence
🔟 Withdrawing or Viewing Past Disputes
To withdraw: go to Disputes → View Submitted → Open → Withdraw
To view saved: Disputes → View Saved → Open → Continue
To see history: Disputes → View Submitted
Validation Tips
You’ll get error messages if:
You skip steps (e.g., NOA before NOO)
You duplicate an objection
3+ years have passed since the assessment
Dispute Outcome Letters
Once SARS finalises your case, you’ll receive a Dispute Outcome Letter showing whether your request was:
Allowed,
Partially Allowed, or
Disallowed.
You can view these under: Disputes → Letters → View (includes AP34 and RFR01 outcomes).
✅ Quick Summary Checklist
Step | Action | Timeline |
1 | Request for Remission (RFR01) | Within 30 days of the penalty |
2 | Notice of Objection (NOO) | Within 80 business days |
3 | Notice of Appeal (NOA) | Within 30 business days after NOO |
4 | Request for Reasons (optional) | Before objection |
5 | Suspension of Payment | Within 40 business days |
6 | Upload Supporting Docs | Before submission |
7 | Track Status / View Letters | Anytime on eFiling |
Related SARS Resources
⚠️ Disclaimer
This post simplifies SARS’s GEN-PEN-05-G02 External Guide for informational purposes and does not constitute legal advice. Always refer to SARS’s official website or consult a tax practitioner for your specific case.
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