EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
TABLE OF CONTENTS
1
PURPOSE
3
2
INTRODUCTION
3
3
LOGON TO THE EFILING WEBSITE
4
3.1 ACCESS THE REQUEST FOR OBJECTION OR APPEAL FORM AND
ADMINISTRATIVE PENALTY ASSESSMENT NOTICE
4
3.2 DETAILED PROCEDURES (SUBMIT NOO AND NOA VIA EFILING FOR PIT & CIT
ASSESSED TAXES)
8
3.3 COMPLETE THE REQUEST FOR OBJECTION (NOO) OR APPEAL FORM (NOA) 10
3.3.1 APPLICANT DETAILS – INDIVIDUAL
10
3.3.2 APPLICANT DETAILS – COMPANY/TRUST/CLOSE
CORPORATION/GOVERNMENT/FOREIGN ENTITY
10
3.3.3 PARTICULARS OF REPRESENTATIVE (PERSON DEALING WITH DISPUTE ON
BEHALF OF TAXPAYER)
10
3.3.4 POSTAL ADDRESS FOR DELIVERY OF NOTICE (CORRESPONDENCE)
11
3.3.5 DECLARATION
11
3.3.6 ASSESSMENT UNDER DISPUTE
11
3.3.7 AMOUNTS UNDER DISPUTE – ADMINISTRATIVE PENALTY
12
3.3.8 REASONS AND GROUND FOR DISPUTE
12
3.3.9 AMOUNTS UNDER DISPUTE – INCOME TAX ONLY
12
3.4
3.5
3.6
4
5
13
15
18
21
21
UPLOAD SUPPORTING DOCUMENTS
SUBMIT THE REQUEST FOR OBJECTION OR APPEAL
REQUEST ADMIN PENALTY STATEMENT OF ACCOUNT
CROSS REFERENCES
DEFINITIONS AND ACRONYMS
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
Page 2 of 21
1
PURPOSE

The purpose of this document is to assist taxpayers with the submission of objections
and/or appeals via eFiling for Personal Income Tax (PIT), Corporate Income Tax (CIT)
and Administrative Penalties for Income Tax.
2
INTRODUCTION

A taxpayer can lodge a Request for Remission (RFR), Notice of Objection (NOO) and
Notice of appeal (NOA) against IT administrative penalty assessment and a Notice of
Objection (NOA) and Notice of Appeal (NOA) in relation to Personal Income Tax (PIT)
and Corporate Income Tax (CIT) assessment.

The NOO form can only be completed once the Request for Remission (RFR) has
been submitted to SARS and the RFR has been partially allowed or disallowed. The
NOA form can only be completed and submitted to SARS once the NOO has been
submitted to SARS and the outcome of the objection has been received i.e. where a
NOO has been partially allowed or disallowed.

Validations will be run against the disputes that are lodged to ensure that the correct
process is followed.

Where the Income Tax (IT) Reference number is used on the NOO or NOA, only
Personal Income Tax (PIT) or Corporate Income Tax (CIT) related disputes must be
accepted. Multiple transactions (IT admin penalty) and source codes (PIT/CIT
assessed taxes) may be disputed on the NOO or NOA form.

The following are the grounds and reasons that the taxpayer can select when disputing
against IT admin penalty:

SARS Error

Serious Illness / Death/Liquidation/Sequestration

Not Liable to File

Other/ Mitigation Factors – i.e. remedied in full, unable to remedy and partially
remedied

Disputes against the IT admin penalties can be requested via any of the following
channels:

eFiling;

At a local SARS branch; or

SARS Contact centre on 0800 00 SARS (7277). The NOO and NOA forms will
be posted to the taxpayer.

The NOO and NOA or relevant material (supporting documents) can be submitted via
any of the following channels:

eFiling;

At a local SARS branch; or

Post or drop box.

Where the NOO or NOA form is submitted manually and all mandatory fields are not
completed, a letter will be generated and sent to the taxpayer together with the
incomplete form. The taxpayer must complete ALL mandatory fields on the NOO and
NOA form and resubmit to SARS.

SARS can either ALLOW, PARTIALLY ALLOW or DISALLOW the objection or appeal
against IT admin penalties by the taxpayer and the outcome of the objection or appeal
will be communicated to the taxpayer by means of a dispute outcome letter (AP34D).
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
Page 3 of 21
This letter will be viewable on eFiling if the NOO or NOA form was submitted via
eFiling.

When the objection or appeal is fully allowed or partially allowed, the admin penalties in
relation to the disputed transactions will be waived accordingly. When the request for
remission outcome is disallowed, the reasons will be given on the “dispute outcome”
letter i.e. AP34D.

In terms of the Tax Administration Act, a taxpayer is not permitted to submit an
objection if three or more years have expired since the date of assessment in relation
to Personal Income Tax and Corporate Income Tax and if more than three years has
passed since the decision to partially allow or disallow the admin penalty request for
remission (RFR). For more information and clarity, refer to the Dispute Resolution
Guide available on the SARS website (www.sars.gov.za) or consult an advisor.

Where a taxpayer received his/her penalty assessment notice through the post channel
and subsequently registers for eFiling, the taxpayer would be able to request a IT
admin penalty statement of account from eFiling in order to dispute the admin penalty.
3
LOGON TO THE EFILING WEBSITE

Navigate to www.sarsefiling.co.za

Click on “Login” and login with your Login name and Password.
3.1
ACCESS THE REQUEST FOR OBJECTION OR APPEAL FORM AND
ADMINISTRATIVE PENALTY ASSESSMENT NOTICE

Click on “Returns” and select “Returns History” and then just below “Returns
History” select “Income Tax”. A history of the taxpayer’s returns will be displayed.
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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
Select the relevant return. The Income Tax work page will be displayed.

To search for the Penalty Assessment Notice (AP34), click on “SARS
Correspondence” and “Search Admin Penalties”. Under Tax Type, select Income
Tax.

Individual Income Tax page:
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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
The Administrative Penalties Work page will be accessible by clicking on a Penalty
Assessment Notice on the Income Tax or the “View” hyperlink on the screen above.

There will be various new functions available on this work page and they include the
following:

Viewing the Penalty Assessment Notice,

Querying the status of the non-compliance,

Disputing the Penalty Assessment Notice.

Another way to view the dispute outcome notice is to select the link “AP34” under the
Administrative Penalty block on the Income Tax work page.

To create a Request for objection or appeal, select “Dispute” on the Income Tax work
page. (The “Dispute” button is also available on the AP34 PDF document if this option
was selected.
OR
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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
The dispute work page will open. Select the dispute option “I would like to file a
Notice of objection" or “I would like to file a Notice of appeal".

A table will be displayed that indicates all the penalty transactions that were imposed
on the taxpayer’s account. Select the penalty transaction which is under dispute and for
which an objection will be requested.

Note: The option to submit a Notice of Objection (NOO) can only be selected after the
taxpayer has submitted a Request for Remission (RFR1) and SARS has notified the
taxpayer of the outcome thereof i.e. if the request for remission outcome is disallowed
or partially allowed.

Click on “Continue” to display NOO or NOA form. A confirmation screen will appear –
select “OK” to continue or “Cancel” to discard.
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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3.2
DETAILED PROCEDURES (SUBMIT NOO AND NOA VIA EFILING FOR PIT
& CIT ASSESSED TAXES)

Click on “Returns” and select “Returns History” and then just below “Returns
History” select “Income Tax” A history of the taxpayer’s returns will be displayed.

Select the relevant return. The Income Tax work page will be displayed.
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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
If the user submitted a return via eFiling and an IT34 has been issued and is available
on the profile. Click on the “Dispute” button on the Income Tax work page or click on
“ITA34” and then select the “Dispute” button on the assessment itself.

Select the correct Dispute option. I would like to file a “Notice of Objection” or I would
like to file a “Notice of Appeal”

A pop-up message will be displayed, click on “OK”
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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3.3
COMPLETE THE REQUEST FOR OBJECTION (NOO) OR APPEAL FORM
(NOA)

Note: All applicants’ (individual and company/ close corporation/ government/ foreign
entity) demographic details will be pre-populated on the form.
3.3.1 APPLICANT DETAILS – INDIVIDUAL

Ensure that the correct information is completed in the following fields:

Surname

First two names

ID number (if the taxpayer does not have a South African ID number, a valid
passport number must be captured in the field for passport number)

Passport Number (this field must be completed if the taxpayer does not have a
South African ID number)

Passport country (country of issue), e.g. South Africa = ZAF

Home telephone number (only numeric digits must be entered)

Business telephone number (only numeric digits must be entered)

Cell phone number (only a 10 digit numeric number must be entered)

Contact email address
3.3.2 APPLICANT DETAILS – COMPANY/TRUST/CLOSE
CORPORATION/GOVERNMENT/FOREIGN ENTITY







Surname or Registered Name
Trading or Other Name
CK Number (This is the entity’s registered number e.g. 2007/145689/07
Business telephone number (only numeric digits must be entered)
Fax number (only numeric digits must be entered)
Cell phone number (only a 10 digit numeric number must be entered)
Contact email address
3.3.3 PARTICULARS OF REPRESENTATIVE (PERSON DEALING WITH DISPUTE ON
BEHALF OF TAXPAYER)









Surname
Initials
ID number (if the taxpayer does not have a South African ID number, a valid
passport number must be captured in the field for passport number)
Passport country (country of issue), e.g. South Africa = ZAF
Passport Number (this field must be completed if the taxpayer does not have a
South African ID number)
Cell phone number (only a 10 digit numeric number must be entered)
Telephone number (only numeric digits must be entered)
Fax number (only numeric digits must be entered)
Tax Practitioner Registration number
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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






Capacity (The relevant block must be ticked)
Accounting officer for Local / Public Authority / Accountant (The relevant block
must be ticked)
Contact email address
Are you signing on behalf of the taxpayer?
If yes, do you have a power of attorney from the taxpayer?
Is the taxpayer aware of and agree with the grounds of the dispute?
Reason why taxpayer is unable to sign this dispute
3.3.4 POSTAL ADDRESS FOR DELIVERY OF NOTICE (CORRESPONDENCE)

Please ensure that the postal address is completed in the following sequence:

Box/Bag number

Suburb/District

City

Country

Postal code

For street delivery, please follow the physical address format
3.3.5 DECLARATION

Complete the date in the format CCYYMMDD before submitting the form.
3.3.6 ASSESSMENT UNDER DISPUTE

Please ensure that the assessment type is correctly pre-populated from the eFiling
screens already completed:

Income Tax

Administrative Penalty
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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3.3.7 AMOUNTS UNDER DISPUTE – ADMINISTRATIVE PENALTY

Transaction number: The transaction number(s) will be pre-populated from the
selection made from the list of transactions as it appears on the Penalty Notice of
Assessment (AP34).
3.3.8 REASONS AND GROUND FOR DISPUTE
●
Select the relevant reason for dispute from the following:

Serious Illness/Sequestration/Liquidation or Death

Not liable to file

SARS error

Other/Mitigation factors
●
For reasons “SARS error” or “Other/Mitigation factors”, the taxpayer must provide
details of the reason in the blocks provided.
Note: The mandatory fields will be indicated in red.
3.3.9 AMOUNTS UNDER DISPUTE – INCOME TAX ONLY
●
Ensure that the information is correctly pre-populated from the eFiling screens already
submitted and complete any outstanding information:

Document Number

Tax Year (CCYY)

Source Code

Amount reflected on assessment – Rands Only

Amount that should be reflected – Rands Only

Difference – Rands Only
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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



Provisional Tax
Additional Tax / Understatement Penalty
Penalties
Interest
●
Ensure that the information is correctly pre-populated from the eFiling screens already
submitted:

Reason(s) for late submission of NOA / NOO if applicable.
3.4
UPLOAD SUPPORTING DOCUMENTS
●
Click on the “Dispute Supporting Documents” link to upload the documents on the
Dispute Work page.
●
The supporting documents page will be displayed.
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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●
Click on the “Browse” button and select the relevant documents to upload.
●
After uploading the relevant material, click on the “Submit to SARS” button to submit.
●
A message will be displayed to confirm that the correct documents that are required will
be submitted to SARS. Click “OK” to confirm and continue.
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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●
Upon submission of the relevant material, the message in the status field will indicate
successful submission of the relevant material and that the Dispute form must be
submitted.
3.5
SUBMIT THE REQUEST FOR OBJECTION OR APPEAL
●
After completion of the objection or appeal form, the taxpayer can select one of two
options:


●
Select “Save Online” to save the NOO or NOA form and to submit to SARS at a
later stage
Select “File” to submit the NOO or NOA form to SARS
If the user selects “Save Online” the following message will be displayed:
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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●
If the user selects “File” the following message will be displayed, if no relevant
material has been uploaded to substantiate or prove the dispute.
●
If you have successfully uploaded relevant material, you will receive the following
message after you click “File” to submit the dispute form.
●
In terms of the Tax Administration Act, a taxpayer is not permitted to submit an
objection if three or more years have expired since the date of assessment in relation
to Personal Income Tax and Corporate Income Tax and if more than three years has
passed since the decision to partially allow or disallow the admin penalty request for
remission (RFR).
●
If the NOO is submitted and three or more years have expired since the decision to
partially allow or disallow the request for remission (RFR), the following message will
be displayed:
●
For more information regarding the three year rule, consult the Dispute Resolution
Guide available on the SARS website (www.sars.gov.za) or consult an advisor for
further clarity.
●
Validation messages will be displayed if the dispute transaction is invalid. One of the
following messages may be displayed:

If NOA before NOO, “Dispute process not followed. Request for Objection not
lodged.”
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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
If NOO already exist, “Incorrect dispute process followed. Objection process in
progress”

If NOA already exist, “Correct dispute process not followed. Appeal process in
progress.”

If NOO for this transaction is finalised, “Request for Objection already
disallowed, a NOA must be lodged.

If NOO before Request for Remission, “Dispute process not followed. Request
for Remission not lodged.”

If NOO is submitted whilst an Audit is in progress, “Active Audit case exists.
Dispute not allowed at this time.”
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
Page 17 of 21
●
On the dispute workpage, the status will be indicated as rejected by SARS if the
incorrect process has been followed:
3.6
REQUEST ADMIN PENALTY STATEMENT OF ACCOUNT
●
Where a taxpayer received his/her penalty assessment notice through the post channel
and subsequently registers for eFiling, the taxpayer would be able to request a IT
admin penalty statement of account from eFiling in order to dispute the admin penalty
after successfully registration and activation of the IT Admin penalties tax type.
●
If the IT Admin Penalties tax type is not activated, the following message will be
displayed when you select the “Request Admin Penalty SOA” option under “SARS
Correspondence”.
●
To activate the IT Admin Penaties tax type, individuals should select the “Home” tab
and then “Tax Types”.
●
Tax practitioners must select “Organisation” and “Organisation Tax Types”. Ensure that
the correct taxpayer is selected from the taxpayer list.
●
Ensure that you select “IT Admin Penalty” and click “Register” to continue.
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
Page 18 of 21
●
Upon successful activation, the status will be updated and you will be able to proceed
to request an Admin Penalty Statement of Account(SOA).
●
To request the Admin Penalty SOA, click on “Returns” then “SARS Correspondence”
and “Request Admin Penalty SOA”.
●
The “Request Administrative Penalty Statement of Account” screen will be displayed.
Select the year that you wish to request a statement for and click “Continue”.
●
The following screen that will be displayed, will indicate the start and end period of the
year selected. Click “Submit” to continue to request the statement or the “Back” button
to proceed to the previous screen.
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
Page 19 of 21
●
The link to the SOA will be displayed. Click on the link to open the SOA.
●
The Administrative Penalty statement of account will be displayed. Click on the
“Dispute” button to launch the dispute options. Proceed with steps described from 2.2
above to complete and submit the relevant dispute form.
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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4
CROSS REFERENCES
DOCUMENT #
GEN-PEN-05-G01
5
DOCUMENT TITLE
How to submit Request for Remission via
eFiling – External Guide
APPLICABILITY
All
DEFINITIONS AND ACRONYMS
CIT
IT
NOO
NOA
PIT
RFR
SARS
Corporate Income Tax
Income Tax
Notice of Objection
Notice of Appeal
Personal Income Tax
Request for Remission
South African Revenue Service
DISCLAIMER
The information contained in this guide is intended as guidance only and is not considered to be a legal reference,
nor is it a binding ruling. The information does not take the place of legislation and readers who are in doubt regarding
any aspect of the information displayed in the guide should refer to the relevant legislation, or seek a formal opinion
from a suitably qualified individual.
For more information about the contents of this publication you may:
 Visit the SARS website at www.sars.gov.za
 Visit your nearest SARS branch
 Contact your own tax advisor/tax practitioner
 If calling from within South Africa, contact the SARS Contact Centre on 0800 00 SARS (7277)
 If calling from outside South Africa, contact the SARS Contact Centre on +27 11 602 2093 (only between 8am
and 4pm South African time).
EXTERNAL GUIDE
HOW TO SUBMIT AN OBJECTION
OR APPEAL VIA EFILING
GEN-PEN-05-G02
Revision: 3
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