Page 59 - GA Maclachlan Tax Guide 2024

DISPUTE RESOLUTION PROCESS

The taxpayer submits a SARS
return of income assesses

The taxpayer must
appeal NOA (eFilling) Is the taxpayer
or ADR2 (email/post) – aggrieved
30 days after decision

The assessment
becomes final

The taxpayer The taxpayer asks
accepts this for reasons –
30 days from date
of assessment

SARS response –
60 days after
objection

The taxpayer objects The taxpayer SARS
in required format – accepts response –
80 days after reasons the reasons 45 days after

Key: Yes No
57