So SARS has issued you with an assessment, but you don't agree with it.
You can object to the assessment by filling out the Notice of Objection form (NOO) for all taxes, or the ADR1 form for Vat.
And here's a sample letter you can use to complete your objection.
**********News flash: Pretoria East Motors' assessment reduced from R5 million to R1 million
SARS raised an assessment of R5 million on Pretoria East Motors (PEM).
But SARS had made a mistake.
And if PEM didn't fight SARS, they would've paid four times what they had to!
Can you afford to unnecessarily pay four times your Vat or tax?
Here's what PEM did and how you too can fight SARS' assessment.
Object to SARS' assessment
Complete your form sign it, attach supporting documentation and if necessary a detailed letter of what you're objecting to.
Your objection must clearly state the legal grounds on which you're objecting. Referring to specific sections of the Income Tax Act or case law will help your objection a great deal.
Here's a sample objection letter you can use
Sample objection letter
Name of taxpayer:
Income Tax Reference Number:
Year of assessment:
GROUNDS OF OBJECTION
The taxpayer being aggrieved by the assessment issued by the Commissioner in respect of the abovementioned year of assessment, hereby objects to the assessment in terms of section 81(1) of the Income Tax Act no. 58 of 1962 ('ITA'), section 104(1) of the Tax Administration Act 2011
, read with the rules promulgated under section 107A of the ITA (GNR.467 of 1 April 2003)
(hereinafter referred to as the rules) dealing with the procedures to be following in dealing with disputes, on the grounds set out herein.
In terms of rule 4(c), the taxpayer hereby specifies the following address at which he/she will accept notice and delivery of the Commissioner's decision in respect of such objection and all documents in terms of the proceedings contemplated in rule 26.
Explain the legal grounds of your objection briefly, and indicate which figures included or excluded from your assessment you're objecting to.
2. The law
Refer to the specific provisions in the Income Tax Act you're relying on for your objection.
3. The facts
Set out the facts in detail, referring to supporting documentation to back up your statements of fact.
4. The law applied to the facts
Apply the facts to the law, and reach a conclusion. End with a clear statement on how the assessment is to be amended.
There are seven criteria your objection needs to meet, to be valid to SARS. Click here
for the one tool you need to make sure your objection is valid.