Why should I submit my dispute via eFiling?
The eFiling guided process ensures that the dispute is submitted according to legislative requirements and thereby eliminating any possible invalid disputes from being submitted to SARS. When submitting the dispute via eFiling, please take note of the following:ĮFiling Guided Process: To assist taxpayers in following the correct dispute sequence and complete all required information, eFiling entails a guided process. Only the electronic submission via eFiling or at the SARS branch is allowed. The DISP01 cannot be emailed or posted to SARS. At a SARS branch nearest you (click here to make an appointment).The dispute form to utilise is the Notice of Objection (DISP01), which can only be submitted as follows: The date SARS provided you with the reasons/further reasons.Īn automated dispute management workflow process exists for the abovementioned tax types.The date of the notice sent by SARS that adequate reasons have been provided and that no further reasons will be provided or.Where the taxpayer requested reasons for the assessment, the objection must be submitted within 30 business days after: Such vendor can claim the input tax on the valid tax invoice in the period where the valid tax invoice is obtained, provided that it is claimed within 5 years from the date on which the tax invoice should have been issued for that supply (Section 16(3) proviso (i) of the VAT Act).Īn objection must be submitted within 30 business days after the date of the assessment or SARS decision. 89 of 1991 (VAT Act), and the vendor subsequently obtains the valid tax invoice from the supplier such vendor cannot object to the additional assessment raised by SARS.
#This request to self post is invalid verification#
Where an additional assessment was raised after a verification or audit by SARS to disallow the input tax on an invoice that was not considered to be a valid tax invoice per section 20(4) of the Value-Added-Tax Act No.
You do not have the right to object to a self-assessment (like Value-Added Tax (VAT) and Pay-As-You-Earn (PAYE), where no assessment has been raised by SARS. If you are aggrieved by an assessment issued by SARS, you have the right to object to such an assessment.