Step 2

Select your dispute type.

Disputes can fall into one of four main phases. Select the phase that best matches where your SARS matter currently sits.

Assessment

Dispute stage

Deadline

Not sure which one applies?

Open each phase to check the examples. Select the phase that best describes the current procedural stage of your dispute.

Choose your dispute phase

Tap a phase to see when it usually applies.

Assessment, reasons, objection or objection decision pending

  • You are or have requested reasons for the assessment (RFRE form).
  • You have filed or intend to file an objection (NOO/ADR1 form).
  • SARS has requested further substantiating documents in relation to your objection.
  • SARS has declared your objection invalid.
  • You have filed an objection and SARS has not yet made a decision on your objection.
Select Objection Phase

Pre-litigation and ADR

  • SARS has made a decision to disallow or partially allow your objection.
  • You have or intend to file an appeal (NOA/ADR2 form) and opted for ADR.
  • SARS has delivered a notice agreeing to ADR as a means of trying to resolve the dispute.
  • You filed an appeal and SARS proposed ADR.
  • You raised new grounds in appeal and SARS requested documents to substantiate those grounds.
  • You have had an ADR meeting and no notice terminating the proceedings has been delivered.
Select Appeal Phase

Appeal phase – litigation

  • You have filed an appeal (NOA/ADR2 form), opted for litigation and the tax in dispute does not exceed R1 000 000.
  • ADR proceedings have been terminated and the tax in dispute is less than R1 000 000.
  • You must apply for set down in the Tax Board.
Select Tax Board

Appeal phase – litigation

  • You have filed an appeal, opted for litigation and the tax in dispute exceeds R1 000 000.
  • ADR proceedings have been terminated and the tax in dispute exceeds R1 000 000.
  • You have received SARS’ Rule 31 statement.
  • You need to deliver a Rule 32 statement.
  • You have received or delivered a notice of discovery.
  • You are setting up or have attended a pre-trial conference.
  • You are applying for set down in the Tax Court.
Select Tax Court
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Practical Guide to Handling Tax Disputes

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