Page 59 - Nexia Cape Town 2018 TG Digital

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 –
30 days after reasons the reasons 45 days after

Key: Yes No
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