SARS: Updated Guide to submit a dispute via eFiling

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SARS: Updated Guide to submit a dispute via eFiling

• 02 May 2024
• SARS Issues
• South African Accounting Academy

Trusts are now able to utilise the automated dispute process, thus enabling them to submit disputes such as RFR01, RFRE, NOO or NOA on eFiling.

With effect from 20 April 2024 manual ADR1 forms will not be accepted.

Contents:

1. Summary
2. Dispute Process for Administrative Penalties
3. Detailed procedure to access eFiling and dispute functionality
4. Dispute process against interest, penalties and assessment (detailed procedure to submit RFR, NOO and NOA)
5. Dispute process for administrative penalties for income tax
6. Dispute process for administrative and late penalties
7. Validations on submission on NOO/NOA
8. Upload of supporting documents
9. Suspension of payment
10. Request for reasons
11. Status of a dispute
12. View saved disputes
13. View submitted disputes
14. View notifications
15. Definitions, Acronyms and Abbreviations

Please refer to the guide for further details.

Click here to download the Updated Guide:

https://www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-PEN-05-G02-Guide-to-submit-a-dispute-via-eFiling-External-Guide.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

• The Tax Administration Act is yet another piece of legislation that your clients should consider, so that they are aware of their rights and responsibilities with specific references to taxpayers’ ability to challenge the legality of actions and decisions within the tax system.
• As an auditor, independent reviewer, accountant or tax practitioners you need to be aware of the latest rules that govern disputes with SARS.
• As a taxpayer, you should understand your ability to challenge the legality of actions and decisions within the tax system.
• As a taxpayer, you also need to be aware of the latest rules and related that govern disputes with SARS.

Relevance to Your clients:

• A taxpayer should be aware of the contents of the Tax Administration Act.
• Taxpayers also need to be aware of the latest rules and related that govern disputes with SARS.

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