How to Handle your Objections?

At this stage of the process, it is very important to realise that submitting an objection is a dispute resolution process which is seen as pre-litigation work.

(In case the matter proceeds to litigation)

Getting an objection wrong can mean that the assessment is final and nothing can be done to correct it. It is, therefore, important that the objection is done within the rules issued by SARS and within the time prescribed by the SARS rules to have it considered. When SARS considers an objection it is only being considered but not a guarantee that it will be allowed. Therefore, further understanding of the case is important to communicate the reasons the taxpayer is to the right with reference to the income tax act.

Some factors that must be kept in mind when filing an objection

  1. You only have 30 days from the date of the assessment or final assessment
  2. If you exceed this time period, you have to have reasonable grounds for this (up to 60 days)
  3. Where the objection is more than 60 days old from the final assessment, you have to have exceptional circumstances for time taken to object
  4. You cannot object more than 3 years after the final assessment even if you have exceptional circumstances
  5. Correct grounds have to be used (Getting this wrong may cause major complication to the objection)
  6. If SARS has valid grounds for disallowing, you have to have a legal basis for the objection
  7. An appeal with an alternative dispute resolution process could be entered into with SARS should the objection not be successful and where the objection was done within the prescribed time period
  8. SARS has a limit of time after disallowing the objection to do an appeal. For getting this in late, the assessment is final and nothing can be done to correct your assessment other than pay SARS or accept the assessment.
  9. You have to understand the rules published and gazetted July 2014 so that you know how to work with SARS on objections and what to do next and over and above, you must understand your case in detail with reference to tax legislation (Such as the income tax act)

Read more about our tax practitioners dutiesย 

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Let Us Handle Your Objections

If you do not work in the field of taxation and or do not have experience with this, it is best to leave the objection to a professional in the field. Handling the case yourself might tangle you into a situation that you may never get yourself out of and put yourself in a position where you will have to accept what SARS says.

Even at this point, it must be understood that objections / appeals are a legal process that might land up in court.

Most are resolved out of court but the above dispute process is a legal process which means that the strict rules of objection must be followed or SARS will render the objection as invalid and leave it up to you to try again within a certain period of time.

We have a lot of experience in the field of taxation which includes objection handling. As SARS is auditing more and more, this would mean that there will be more disagreements or disputes to be handled. We are therefore expecting a huge influx of disagreements and objections / appeals from individuals.

We have been working with this for a few years now and have studied the rules extensively to ensure that we correctly handle objection on behalf of clients.