How to object to a SARS assessment

By Thomas LobbanLLB, LLM (Tax Law), Master Tax Practitioner (SA)Updated 17 June 2026

If you disagree with a SARS assessment, you dispute it by lodging a notice of objection (NOO) on eFiling, normally within 80 business days of the date of the assessment. If you do not understand why SARS assessed you the way it did, you can first ask for reasons, which must be requested within 30 business days. If your objection is disallowed, you can take it further by lodging an appeal (NOA) within 30 business days. Disputing does not pause the payment due, so you usually also ask SARS to suspend payment while the dispute runs.

This is the formal route. It is separate from a Request for Correction, which you use to fix your own mistakes before SARS has locked the return.

Step 1: understand the assessment, and ask for reasons if needed

Read the ITA34 first. If the assessment is clear and you simply disagree, you can object straight away. If you cannot see why SARS arrived at the figure, request reasons. The request for reasons must reach SARS within 30 business days of the date of assessment or decision. SARS then provides the reasons, and the clock for your objection runs from that point instead.

Step 2: lodge the objection (NOO)

Submit the notice of objection through the dispute function on eFiling. Two things make or break it:

Time. The objection must be lodged within 80 business days of the date of assessment. Where you asked for reasons first, it is within 80 business days of SARS delivering those reasons.
Grounds and proof. State the specific grounds for the objection and attach the supporting documents. An objection that does not give clear grounds, or leaves out required detail, can be ruled invalid. SARS must tell you within 30 business days if it regards the objection as invalid, and you then fix and resubmit it.

A late objection is not automatically dead. SARS can condone lateness in limited circumstances if you show reasonable grounds for the delay, but you should not rely on it; treat the 80 business days as the deadline.

Step 3: appeal if the objection is disallowed (NOA)

If SARS disallows your objection, or only allows part of it, you can appeal. The notice of appeal must be lodged within 30 business days of the date the objection was disallowed or partly allowed. An appeal can go to alternative dispute resolution (ADR), and from there to the tax board or tax court, depending on the amount and the issue.

The pay-now-argue-later rule

Lodging a dispute does not, on its own, suspend your obligation to pay the amount assessed. SARS can still collect while the dispute is open. To hold collection off, you submit a request to suspend payment of the disputed amount. If SARS grants it, recovery is paused while the objection or appeal is decided. If you do nothing, interest and collection steps can continue even though you are disputing.

A worked example

Say SARS issues an additional assessment for the 2026 year of assessment that disallows a R40,000 deduction you claimed, lifting your taxable income from R500,000 to R540,000. The disputed tax is the difference between the tax on those two figures.

Tax on R500,000 (third bracket, R370,501 to R512,800):

R500,000 less R370,500 = R129,500
R129,500 x 31% = R40,145
R77,362 + R40,145 = R117,507
Less the primary rebate of R17,235 = R100,272

Tax on R540,000 (fourth bracket, R512,801 to R673,000):

R540,000 less R512,800 = R27,200
R27,200 x 36% = R9,792
R121,475 + R9,792 = R131,267
Less the primary rebate of R17,235 = R114,032

So the disputed tax is R114,032 less R100,272, which is R13,760. That is the amount your objection is fighting over, and the amount you would ask SARS to suspend payment on while the dispute is decided. Knowing the figure also tells you whether the time and effort of an objection is worth it for the specific claim.

Frequently asked questions

How long do I have to object to a SARS assessment?

Normally 80 business days from the date of the assessment. If you first asked SARS for reasons, the 80 business days run from when SARS delivers those reasons. A request for reasons itself must be made within 30 business days of the assessment.

What is the difference between a request for reasons and an objection?

A request for reasons asks SARS to explain how it reached the assessment, and you have 30 business days to ask. An objection formally disputes the assessment, with grounds and supporting documents, and you have 80 business days. You ask for reasons when you do not understand the assessment; you object when you disagree with it.

What happens if my objection is disallowed?

You can appeal by lodging a notice of appeal within 30 business days of the date the objection was disallowed or only partly allowed. An appeal can move to alternative dispute resolution and, if unresolved, to the tax board or tax court depending on the matter.

Do I have to pay while I dispute?

Yes, unless SARS agrees to suspend it. Lodging a dispute does not by itself stop collection, so you submit a request to suspend payment of the disputed amount. If granted, recovery is paused; if you do not request it, interest and collection can continue during the dispute.

Can I still object if I missed the 80 business days?

Possibly. SARS can condone a late objection where you show reasonable grounds for the delay, within the limits the law allows, but condonation is at SARS's discretion and not guaranteed. Lodge within the 80 business days wherever you can, rather than relying on an extension.

Before you lodge a dispute

Make sure a dispute is the right tool. If the error is your own and SARS has not locked the return, a Request for Correction is simpler. Read the assessment first with our guide to reading your ITA34, and check the income and PAYE behind it with our guide on reading your IRP5. If the dispute is about figures, our Basic income tax and PAYE calculator lets you recompute the tax on the 2026 table so you know exactly how much is in dispute, and our explainer on missing the tax deadline covers the penalties a dispute does not pause.

SARS sources:

Try it on your own numbers

TaxRationale runs this computation for your exact situation, free, with your data encrypted on your own device.

Start for Free