By Chris Herbst, Chartered Business Accountant in Practice (CBAP) with CIBA, General Tax Practitioner (GTP) with SAIT, Stellenbosch University. Team registered with SAIT, SAIPA and CIBA.
A Notice of Objection is the formal way to tell SARS that an assessment or decision is wrong and to ask for it to be changed. It is the first step of the dispute process set out in Chapter 9 of the Tax Administration Act 28 of 2011, and on eFiling it is the NOO on the DISP01 dispute form. Most objections that fail do so for procedural reasons: they arrive late, they do not say which amount is disputed, or they come without the documents that prove the point. This guide explains when you object, how long you have, what the objection must contain, each screen on eFiling, and what happens after you submit, so that your objection is decided on its merits.
What is a SARS Notice of Objection (NOO)?
A Notice of Objection is a formal dispute against a SARS assessment or a SARS decision that is subject to objection and appeal. Section 104 of the Tax Administration Act gives a taxpayer who is aggrieved by an assessment the right to object, and the dispute resolution rules made under section 103 set the form, the content and the deadlines. The SARS Dispute Resolution Guide (Issue 3) explains those rules and lists the decisions that can be objected to in its Annexure C.
Which form do I use for an objection?
For personal income tax, the objection is lodged on eFiling through the dispute function, which produces the DISP01 form. The SARS guide to submit a dispute via eFiling (GEN-PEN-05-G02, revision 23, effective 1 April 2026) states that the Request for Reasons, Notice of Objection, Notice of Appeal and Suspension of Payment all use the DISP01 form code. A small number of specified exceptions use the manual ADR1 form instead, which the SARS Objections page says cannot be submitted on eFiling and is lodged at a branch by appointment or by email.
Is an objection the same as a request for correction?
No. A request for correction (RFC) corrects information you submitted on your own return. An objection disputes what SARS assessed or decided. If the error is yours, read our guide to the SARS Request for Correction (RFC); if SARS adjusted your return and you disagree with the adjustment, you object.
When should you object instead of correcting your return?
You object when SARS has issued an assessment or decision that you disagree with and the disagreement is with SARS's adjustment, not with figures you captured yourself. Typical examples are an additional assessment after a verification or audit, a disallowed deduction, an understatement penalty and an estimated assessment that SARS refuses to reduce.
Can I object to an auto-assessment?
No. The eFiling dispute guide states that a personal income tax auto-assessment raised under section 95(2) of the Tax Administration Act is not subject to dispute. You correct an auto-assessment by editing and resubmitting the return, as explained in our guide on correcting a SARS auto-assessment. You can request a suspension of payment while you do so, up to the filing season deadline for non-provisional taxpayers.
What about an estimated assessment under section 95?
An estimated assessment issued because a return was not submitted is normally replaced by submitting the return. Our guide to the section 95 estimated assessment covers that route and when an objection follows it.
What about penalties for late submission or underestimation?
For an administrative penalty, such as the late submission penalty under section 211, or a provisional tax underestimation penalty, the first step is a Request for Remission (RFR). The eFiling dispute guide sets the sequence as RFR, then NOO if the RFR is disallowed or partially allowed, then Notice of Appeal. An understatement penalty is different: it forms part of the assessment and is disputed directly with an NOO, as our guide to the section 223 understatement penalty explains.
How long do you have to object to a SARS assessment?
You have 80 business days. The SARS Objections page states that "an objection must be submitted within 80 business days after the date of the assessment or SARS decision". If you first asked SARS for reasons, the 80 business days run from the date SARS delivered the reasons, or from its notice that adequate reasons were already given.
Can I object after the 80 business days?
Yes, with a request for late submission (condonation). SARS can extend the period by up to 30 business days where a senior SARS official is satisfied that reasonable grounds exist for the delay, and further where exceptional circumstances caused it. Section 104(4) also sets two hard limits, which the Dispute Resolution Guide summarises: no objection is allowed more than three years after the date of assessment, and none based wholly or mainly on a change in a generally prevailing practice. You state your reasons in the Request for Late Submission (condonation) block of the objection form.
What counts as a business day?
Business days exclude Saturdays, Sundays and public holidays. SARS's dispute rules also exclude the days from 16 December to 15 January from the count, as described in the Dispute Resolution Guide, so check the calendar before you rely on a date.
- Request for reasons: Time limit: 30 days from the assessment; Where it is set: SARS eFiling dispute guide
- Notice of Objection: Time limit: 80 business days; Where it is set: SARS Objections page
- Late objection: Time limit: Extra 30 business days, never after 3 years; Where it is set: Section 104(4)
- SARS decision on the objection: Time limit: 60 business days; Where it is set: SARS Objections page
- Notice of Appeal: Time limit: 30 business days, never after 75; Where it is set: SARS Appeals page
Do you need to request reasons before you object?
Only when the assessment does not tell you why SARS made it. Rule 6 of the dispute resolution rules lets a taxpayer ask for the reasons needed to formulate an objection, and the Dispute Resolution Guide notes its important effect: you need not lodge the objection until SARS responds.
How do I request reasons on eFiling?
Select the Request for Reason tab under the Returns menu, click New, choose the period and select the items. The eFiling dispute guide states that reasons can be requested only once for an assessment, only before an objection is filed, and within 30 days from the date of assessment.
When are reasons not worth asking for?
When the assessment letter and the verification or audit finding already explain the adjustment line by line, a request for reasons adds a step without adding information. Object directly and use the time on your evidence.
What must your objection contain?
Your objection must identify what you dispute, explain why it is wrong, and attach the proof. The SARS Objections page lists three requirements.
- The part or specific amount disputed, including the source code or item description.
- The grounds: which part of SARS's grounds you dispute and why the assessment is incorrect.
- The documents that substantiate the grounds and that you have not already given to SARS.
Are supporting documents compulsory?
Yes, for an objection against an assessment. The eFiling dispute guide states that when submitting the NOO "it is mandatory to submit supporting documents to substantiate your objection". Documents can also be delivered through the SARS Online Query System (SOQS). Our guide to SARS supporting documents lists what SARS expects for the common deductions.
How specific do the grounds need to be?
Specific enough that SARS can decide each disputed item. Name the source code, the amount SARS assessed, the amount you say is correct and the fact or rule that supports it. "I do not agree with the assessment" is not a ground, and an objection that does not meet the requirements of rule 7 is invalid.
Which source codes are used for penalties and additional tax?
The SARS Objections page lists separate source codes: 9987 for the tax-free investment penalty, 9988 for underpayment of provisional tax, 9990 for underestimation of provisional tax, 9991 for non-submission of provisional tax, 9992 for omission of income and 9993 for late or non-submission of a return.
How do you submit a Notice of Objection on eFiling?
You submit it from the Returns menu, using the steps in the SARS eFiling dispute guide. Each screen below is named as it appears on eFiling.
- Returns, then Disputes\Suspension of Payment. Click New to start a new dispute. You can also reach the Request to File Dispute page from the assessment notice by clicking Disputes.
- Request to File Dispute. Select the tax type (Income Tax) and the tax year, then click Next.
- Selection screen, Dispute Item List. Tick each item you dispute. For each, the screen shows the source code, its description, the dispute type (NOO) and the dispute amount. Enter the Requested Value, the amount you say is correct. It must differ from the assessed amount.
- Add source codes. If the item is not listed, click Add, type the source code, enter the dispute value and the requested value, then Add Source Code and Save.
- Reason/Grounds block. Write your grounds. Choose whether they apply to the selected period only or to all selected periods.
- Request for late submission. If you are outside the 80 business days, complete the late submission reasons block.
- Data Update screen. Confirm the taxpayer and representative details for this dispute and click Save Data.
- Summary screen. Check the tax year, source codes, amounts and grounds, upload the supporting documents and submit.
Can I save an objection and finish it later?
Yes. The Disputes\Suspension of Payment tab has View Saved and View Submitted options, and a Letters option where SARS posts the outcome letters.
Can I object to several items at once?
Yes. The eFiling dispute guide allows multiple transactions and source codes on one NOO for a tax period.
Does objecting stop SARS from collecting the tax?
No. Under section 164 of the Tax Administration Act, the obligation to pay tax is not suspended by an objection or appeal unless a senior SARS official directs otherwise. The Dispute Resolution Guide calls this the "pay now, argue later" rule.
How do I ask for a suspension of payment?
Request it on eFiling, either as part of the NOO or before or after lodging it, using the same Disputes\Suspension of Payment tab. You do not need to object first: the Dispute Resolution Guide states that a suspension can be requested if you intend to object. If a suspension is granted and no objection follows, it is revoked and the tax becomes payable.
What does SARS weigh when it decides a suspension?
Section 164(3) lists the factors, which the Dispute Resolution Guide reproduces, including your compliance history, the amount of tax involved, the risk that assets are dissipated, whether you can provide adequate security and whether payment would cause irreparable financial hardship.
What happens after you submit an objection?
SARS checks that the objection is valid, then decides it. The SARS Objections page states that within 30 business days SARS will tell you if the objection is invalid, with reasons, or if it needs more supporting documents, and that SARS must notify you of the outcome within 60 business days after delivery, unless it notifies you before then that exceptional circumstances require longer.
What outcomes can SARS give?
SARS can invalidate, allow, partially allow or disallow the objection, and it sends a dispute outcome letter with its reasons. Where the objection is allowed in whole or in part, SARS issues a revised assessment, available on eFiling.
What if my objection is declared invalid?
An invalid objection has not been considered on its merits. Under rule 7(4), as the Dispute Resolution Guide explains, a taxpayer whose objection was lodged within the 80 days can submit a new, valid objection within 20 days of the notice of invalidity without applying for an extension.
What if SARS disallows my objection?
You can appeal with a Notice of Appeal (NOA). The SARS Appeals page states that the appeal must be lodged within 30 business days after delivery of the objection outcome, and the eFiling dispute guide states that an appeal lodged more than 75 business days after the disallowance is not considered.
What is alternative dispute resolution (ADR)?
ADR is a voluntary process, offered at the appeal stage, in which SARS and the taxpayer try to settle the appeal by agreement. The SARS Appeals page describes it as less formal and less costly than litigation. Where the tax in dispute does not exceed R1 000 000 and the other conditions on that page are met, an appeal goes first to the tax board rather than the tax court.
What are the common mistakes with a Notice of Objection?
Most failed objections fail on form, not on substance. These are the mistakes we see most often.
- Objecting to an auto-assessment. It is not subject to dispute. Edit and resubmit the return instead.
- Missing the 80 business days. Count from the date of assessment, not from the day you opened the letter.
- Leaving the requested value equal to the assessed value. eFiling rejects it, and SARS cannot tell what you want.
- General grounds. Each disputed source code needs its own reason.
- No documents. Supporting documents are mandatory for an NOO against an assessment.
- Skipping the RFR for an administrative penalty. The NOO opens only after the remission request is decided.
- Assuming the debt is on hold. Interest runs unless you request and receive a suspension of payment.
- Requesting reasons after objecting. Reasons can be requested only before the objection is filed.
Should I keep a copy of what I submitted?
Yes. Download the submitted DISP01 and keep the documents in the order you uploaded them. If the matter goes to appeal, the NOA must use the same amounts as the NOO, as the eFiling guide notes.
Who can submit an objection for you?
You can object yourself on eFiling, or a registered tax practitioner can do it for you as your representative. The Data Update screen lets you confirm the representative details for the dispute. Our guide on appointing a tax practitioner explains how to give a practitioner access, and our guide to SARS audits covers what usually comes before an additional assessment.
Do You Need Help With a Notice of Objection?
An objection succeeds when the grounds and the evidence answer SARS's reasons item by item, within the time limits. We read the assessment and SARS's grounds, request reasons where they are missing, prepare the Notice of Objection and the supporting schedule, and request a suspension of payment where the tax is in dispute. See our personal tax pricing, browse our SARS compliance guides, or contact us to talk through your assessment.
