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News & Press: SARS operational & eFiling questions

Administrative penalties: Lodging an objection

24 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The answer to this query is based on legislation as at 2014/03/24.

Q: How do I lodge an objection against an administrative penalty if no penalty assessment notice (AP34) is available on e-filing and there is no administrative penalty in the income tax assessment (IT34)? Please also provide me with the correct procedure to follow to make such an objection. 

A: Your problem certainly relaters to a technical error. My suggestion is that you once again contact the call centre and ask that they forward you (email) a statement of account of the AP34 account. Thereafter write a letter to SARS (objection) and attach an NOO1 as well and indicate periods to which the penalty assessments relate. Notwithstanding the above I suggest that you firstly contact the call centre again and explain that your problem relates to a technical error – SARS should be able to assist in this regard and provide technical support.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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