ASSESSMENTS / OBJECTIONS (ADR1) / APPEALS (ADR2) YES NO

Include copy of SARS Statement of Account (“SoA”) for the period under review indicating:

Additional assessments issued

SARS Letters of Assessments and all SARS correspondence for past 5 years

Investigate reasons for the issuing of additional assessment(s) by SARS.

Lodge of an objection(s) contained in the TAA (effective 1 October 2012). Date of assessments 30 days, “the date of the issue of the notice of assessment” (definition contained in the TAA, which took

effect on 1 October 201…Section 1 of the TAA defines ‘date of assessment’ as follows: “(a) in the case of an assessment by SARS, the date of the issue of the notice of assessment..”.

ADR process must be concluded within 90 days from date of submissions of the ADR (attached documentation as proof).

The assessment or decision by SARS should be accompanied by reasons for the assessment or decision (attached documentation as proof).

With reference to point 1.6 – If not provided with reasons, request the reasons from SARS prior to lodging an objection (attached letter of request).

Objection must be submitted in writing on the correct form (Alternative Dispute Resolution Form).

Objections must always be accompanied by supporting documentation substantiating your reasons / grounds for lodging an objection and it must be submitted within 30 days of the assessment being issued (attached documentation as proof).

Municipal representative must sign the ADR1 form.

If objection is not submitted within pre-scribed timeframes, the objection must be accompanied with reasons for the late objection.

Where the objection has been disallowed in full or partly, the tax payer can still appeal against the decision within 30 working days of the date on the letter notifying the taxpayer of the outcome of the objection.

The appeal must be in writing and an Alternative Dispute Resolution 2 form (ADR2 form) must be completed and sent back to SARS.

SARS must provide you with written reasons within 90 days after receiving the objection

ADDITIONAL COMMENTS

Team Leader

Signature

Date

Audit Analyst

Signature

Date