Submit a Tax Dispute via SARS eFiling | 2025 Step-by-Step Guide

What This Guide Covers

1. Understanding the SARS dispute process

2. When and what you can dispute

3. How to access the eFiling dispute function

4. Step-by-step submission of:

   • Request for Remission (RFR)

   • Notice of Objection (NOO)

   • Notice of Appeal (NOA)

5. Administrative penalty disputes (PIT, CIT, PAYE)

6. Suspension of payment requests

7. Uploading supporting documents

8. 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

1. Visit sars.gov.za → click Login.

2. Enter username and password.

3. If locked out, use the “Forgot Username/Password” option.

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

1. Select tax type and period(s).

2. Choose source codes or transactions.

3. Enter the disputed amount and the correct amount.

4. Add your reason/grounds (e.g., SARS error, illness, not liable).

5. 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.

1. Go to Disputes → New → Notice of Objection.

2. Select relevant tax period(s).

3. Fill in grounds for dispute and, if late, provide a reason for delay.

4. Upload supporting documents (mandatory).

5. 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.

1. Go to Disputes → New → Notice of Appeal.

2. Select period(s) and items.

3. Choose whether to resolve via:

   • Alternative Dispute Resolution (ADR) or

   • Litigation.

4. Provide reasons and upload the required documents.

5. Submit your appeal.

6️⃣ Supporting Documents (Mandatory for NOO/NOA)

Upload via the Dispute Work Page → Supporting Documents section.

• 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:

1. Returns → Request for Reason → New

2. Select the tax period

3. Provide reason for request (and if late, give explanation)

4. Submit

Once SARS replies, you can proceed with your RFR or NOO.

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

Related SARS Resources

• EMP501 Reconciliation Guide 2025

• ITR12T on SARS eFiling: Step-by-Step

⚠️ 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.