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How to deal with invalid objections

26 May 2015   (0 Comments)
Posted by: Author: Ingé Lamprecht
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Author: Ingé Lamprecht (Moneyweb)

Submitting an objection to a tax assessment can be a cumbersome process for many taxpayers, including small businesses, especially if they don’t have the money to consult a tax practitioner.

Pieter Faber, project director for tax at the South African Institute of Chartered Accountants (SAICA), says while the relevant tax matter may not be of a technical nature at all, the objection process itself may pose a number of challenges.

In order to expedite the process and ensure compliance, the rules for lodging an objection have to be followed to the letter, he says.

The first step is to use the submission form as prescribed.

Faber says in the past the South African Revenue Service (SARS) only used an ADR1 form, but another form has also been introduced.

Nowadays the NOO01 form, which is available electronically on the SARS eFiling system, is used for objections related to personal income tax matters, corporate tax as well as for the interest and fines associated with these taxes.

The ADR1 form is used for objections involving trusts, employees’ tax and value-added tax (VAT).

SARS generally use the "invalid objection” rejection in three scenarios.

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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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