SOUTH AFRICAN REVENUE SERVICE
Full name(s) of taxpayer
or Trading name
Tax reference number
registered for applicable tax
The completed form together with the supporting documentation must be returned to the SARS office where the taxpayer is registered for the applicable tax.
Full name(s)
Postal address
Tel number
Fax number
Physical address
Contact details (For purpose of further correspondence regarding the objection (rule 4(c) & 26 in terms of section 107A Income Tax Act rules))
Notice of Objection
SARS office where taxpayer is
Code
Code
C
C
Y
Y
M
M
C
C
Y
Y
M
M
Type of Tax: Income Tax/STC
VAT
PAYE/SDL/UIF
Estate Duty
Donations Tax
Other
If ‘Other’, please specify
Natureof the amount in dispute: Income
Deduction
Additional tax
Interest
Penalty
Other
Year of Assessment/Tax Period
D D
Date of assessment/notice
D D
Amount of tax in dispute in terms of the assessment/notice R
Assessment detail (Mark applicable tax type with an X)
Grounds of objection
In the event of a discrepancy/dispute you are required to mark the nature of dispute with an X in the appropriate box(es) to enable SARS to consider the objection.
Please note that you may select more than one box.
Provide detailed grounds upon which the objection is made on a separate page(s) together, with any supporting documentation attached thereto.
Processing-related objections
There is a miscalculation on the assessment in that an amount(s) was taken into account/not taken into account to determine the liability for tax.
Penalty imposed for the late rendition of a tax return must be remitted.
Penalty for late payment of tax must be remitted.
Penalty for underestimation of provisional tax must be remitted. Interest on underpayment of provisional tax must be remitted.
I do not agree with a notice/decision issued by SARS which in
terms of legislation, is subject to objection an appeal.
Factual and interpretative disputes
Additional tax in the amount of R imposed must be remitted to an amount of R
Interest in the amount of R imposed must be remitted.
An amount of R claimed as a deduction but which has been disallowed must be allowed.
An amount of R included as income by SARS must not be so included.
Other (please elaborate) Other (please elaborate)
C
C
Y
Y
M M
C
C
Y
Y
M M
C
C
Y
Y
M M
The objection is filed late on
D D when the 30 days from date of assessment/notice was
D D
(The reason for the late submission must be justified in full and attached to this notice.)
D D
Full name
Signature
Capacity
Date
This notice must be signed by the individual taxpayer, the public officer of a company/close corporation, the trustee of a trust or the executor/liquidator of an estate. Any other person signing
on behalf of a taxpayer must state in an annexure to this objection: i) why the taxpayer is unable to sign the objection; ii) that he has power of attorney to sign on behalf of the taxpayer; and
iii) that the taxpayer agrees with the grounds of the objection.
Completed by:
Extension request: (Refer to rules - documentation available on www.sars.gov.za)