How to Object to a SARS Assessment (and Win)
Receiving an unexpected tax bill from SARS can be stressful — especially if you believe it’s wrong. However, just because SARS issued an assessment doesn’t mean it’s final. If you disagree with an assessment, you have the right to object to a SARS assessment — and you can succeed if you follow the correct process.
In this guide, we’ll explain when and how to object, how to build a strong case, and the common mistakes to avoid when lodging an objection with SARS.
What Is a SARS Assessment?
A SARS assessment is the calculation of your tax liability based on the information you submitted (or that SARS gathered during verification or an audit). It’s issued when:
- You submit a tax return (self-assessment or auto-assessment).
- SARS conducts a review or audit and amends your original return.
- SARS believes you failed to declare certain income.
Common types of assessments include:
- ITA34: Income Tax Assessment
- Provisional Tax Underestimation Penalty
- Additional Assessment after a verification or audit
✅ Example:
Thuli submitted her personal tax return but forgot to upload her travel logbook. SARS disallowed her travel deduction and issued an ITA34 showing a R12,000 additional tax liability. Thuli can object to the SARS assessment by submitting her logbook as supporting documentation.
When Can You Object to a SARS Assessment?
You can object to a SARS assessment if:
- You disagree with an assessment or additional tax charged.
- Legitimate deductions (like medical expenses or retirement contributions) were disallowed.
- SARS duplicated income sources (e.g., two IRP5s reported for the same salary).
- Penalties or interest were incorrectly applied.
You cannot object if:
- You simply want to lower your tax bill without evidence.
- You missed the objection deadline without reasonable cause.
- You failed to submit a required tax return.
⏳ Objection Time Limit:
You must lodge your objection within 80 business days of the date of assessment.
Late objections require a condonation request, and SARS will only accept it if you have valid reasons for the delay.
How to Object to a SARS Assessment — Step-by-Step
Follow these steps to correctly object to a SARS assessment:
1. Log into eFiling
Access your profile and open the specific tax return related to the assessment.
2. Request a Reason for Assessment (Optional)
If you don’t understand why SARS made changes, you can first request a formal “Reason for Assessment.” This helps you tailor your objection accurately.
3. Complete the NOO (Notice of Objection) Form
Submit the NOO form via eFiling, including:
- The tax year affected.
- The specific line items you are objecting to.
- A clear, fact-based explanation of why you are objecting.
4. Attach Supporting Documents
This step is critical. Common supporting documents include:
- Travel logbooks
- Medical aid and retirement annuity certificates
- Bank statements or proof of investment income
- Professional letters for disability claims
5. Submit and Monitor
Submit your objection via eFiling. SARS typically responds within 60 business days by approving, partially approving, or rejecting the objection.
Tips to Strengthen Your SARS Objection
✅ Be Specific and Precise:
Reference the exact line item number and SARS wording. Example: “Section 11F Retirement Annuity Deduction disallowed incorrectly.”
✅ Use a Cover Letter:
Summarize your objection clearly, listing each supporting document. Make it easy for SARS to process.
✅ Stay Professional and Courteous:
Polite, well-structured objections are taken more seriously than emotional or aggressive submissions.
Common Mistakes When Filing an Objection
❌ Forgetting to Attach Proof:
Your case is only as strong as your evidence.
❌ Objecting Incorrectly:
You can only object to items in the current assessment — not unrelated or prior-year matters.
❌ Using the Wrong Channels:
Always use the official Notice of Objection (NOO) form — emails or letters won’t be accepted.
❌ Missing Deadlines:
Track the 80-business-day window carefully to preserve your right to object.
What Happens If Your Objection Is Allowed?
If you successfully object to a SARS assessment, SARS will:
- Issue a Reduced or Revised Assessment.
- Update your account balance.
- Pay any refunds (if applicable).
If your objection is rejected, you can still escalate the matter by filing a formal Notice of Appeal — a separate process.
Should You Use a Tax Practitioner?
Objecting to a SARS assessment can be complex, especially when dealing with:
- Self-employed or freelance income
- Home office deductions
- Travel allowances
- Disability-related deductions
A registered tax practitioner understands SARS procedures and knows how to present a strong, properly documented case.
At Sparrows Chartered Accountants, we’ve helped hundreds of clients object to SARS assessments successfully — often overturning large penalties and restoring refunds.
Disclaimer: This article is intended for general informational purposes only and reflects the legislation and SARS practices in effect at the time of publishing. Tax laws are subject to change, and individual circumstances vary. Always consult a registered tax practitioner or financial advisor for advice tailored to your situation.
