How do I dispute a SARS auto-assessment?
# How to Dispute a SARS Auto-Assessment
You have **80 business days** from the date of assessment to dispute a SARS auto-assessment by lodging a Notice of Objection (NOO) through eFiling. This deadline increased from 30 business days in recent years, giving taxpayers more time to respond.
## When to Dispute an Auto-Assessment
Dispute your auto-assessment if SARS has:
- Calculated incorrect taxable income
- Applied wrong tax rates or thresholds
- Missed legitimate deductions or rebates
- Used outdated or incomplete information
- Imposed penalties incorrectly
## Step-by-Step Objection Process
### 1. Check the Assessment Date
The **80 business day** deadline starts from the date SARS issued the assessment, not when you received it. Mark this date immediately to avoid missing the deadline.
### 2. Gather Supporting Documentation
Collect all relevant documents:
- Original tax return and supporting schedules
- Bank statements and receipts
- Medical aid certificates
- Retirement annuity statements
- Any correspondence with SARS
### 3. Submit Through eFiling
Log into your SARS eFiling account and navigate to "Returns" → "Notice of Objection". Complete the NOO form electronically - manual submissions are generally not accepted for income tax objections.
### 4. Provide Detailed Grounds
Clearly state why the assessment is incorrect:
- Reference specific line items
- Attach supporting documents
- Explain calculations where necessary
- Be factual and avoid emotional language
## What Happens Next
SARS has **90 business days** to respond to your objection. They may:
- Allow the objection and issue a reduced assessment
- Disallow the objection with reasons
- Request additional information
If your objection is disallowed, you can appeal to the Tax Court within **90 business days** of receiving SARS's decision.
## Late Objections
If you miss the 80-day deadline, you can still apply for condonation (late submission) through eFiling. You must provide valid reasons for the delay, such as:
- Serious illness
- Systems failures
- Not receiving the assessment
## Professional Assistance
Complex disputes often require professional help. Tax practitioners can strengthen your objection with proper legal references and technical arguments.
For accounting practices managing multiple client assessments, WeekdayApp automatically tracks SARS deadlines and compliance dates, ensuring you never miss critical objection periods. Starting at R199/user/month, the platform helps prevent costly missed deadlines.
## Key Deadlines Summary
- **Objection deadline**: 80 business days from assessment date
- **SARS response time**: 90 business days
- **Appeal deadline**: 90 business days from objection decision