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Dispute Type

Disputes can fall into one of four main phases, to wit: the objection phase, appeal phase (pre-litigation), appeal phase (litigation – Tax Board) and appeal phase (litigation – Tax Court). 

Objection Phase

Your dispute is in the objection phase if:

  • you are or have requested reasons for the assessment (RFRE form);
  • you have filed or intend to file an objection (NOO/ADR1 form);
  • SARS has requested further substantiating documents in relation to your objection;
  • SARS has declared your objection invalid; or
  • You have filed an objection and SARS has not yet made a decision on your objection.
Appeal phase (pre-litigation)

Your dispute is in the appeal phase (pre-ligation) if, amongst others:

  • SARS has made a decision to disallow or to partially allow your objection;
  • You have or intend to file an appeal (NOA/ADR2 form) and you opted for ADR;
  • SARS has delivered a notice in which SARS states it agrees to ADR as means of trying to resolve your dispute;
  • You filed an appeal (NOA/ADR2 form) and SARS sent you a letter indicating they propose ADR as a means of trying to resolve your dispute
  • You raised new grounds in appeal and SARS has asked for documents to substantiate the new grounds for appeal
  • You have had an ADR meeting and the meeting was not terminated and no notice of termination has been delivered by either party
Appeal phase (Litigation - Tax Board)

Your dispute may be in the appeal phase (ligation – tax board) if, amongst others:

  • You have filed an appeal (NOA/ADR2 form), opted for litigation and the tax in dispute does not exceed R1 000 000;
  • ADR proceedings have been terminated and the tax in dispute is less than R1 000 000; or
  • You must apply for set down in the tax board
Appeal phase (Litigation - Tax Court)

Your dispute may be in the appeal phase (ligation – Tax Court) if, amongst others: 

  • You have filed an appeal (NOA/ADR2 form), opted for litigation and the tax in dispute exceeds R1 000 000;
  • ADR proceedings have been terminated and the tax in dispute exceeds R1 000 000;
  • You have received SARS statement of grounds of assessment and opposing appeal (SARS’ rule 31 statement);
  • You need to deliver a statement of grounds of appeal (a rule 32 statement);
  • You have received a notice of discovery from SARS or have delivered a notice of discovery to SARS;
  • You are setting up a pre-trial conference or have attended a pre-trial conference;
  • You are applying for set down in the tax court; or
  • Etc.

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