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How do I challenge an incorrect SARS auto-merge?
How do I challenge an incorrect SARS auto-merge?
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Direct answer
To challenge an incorrect proposed SARS auto merge, submit a written correction request that explains why you do not agree with the proposed consolidation, attach the Update to Your Tax Profile letter and send it to SARS within 21 days from the issue date of that letter. SARS lists eFiling supporting documents, a SARS office and the SARS Online Query System as available submission routes.
The request should be factual and specific. It is not a general complaint about a tax matter and it is not an objection to an assessment. Its purpose is to tell SARS why the records in the proposed merge should not be consolidated.
What this means in practice
SARS uses auto merge to create one view for an entity with its associated tax types. That can be useful when all records belong to the same taxpayer, but it must not result in unrelated records being added to a profile. The Update to Your Tax Profile letter is the official notice that lets you see what SARS proposes.
The time limit is important. SARS says a written correction request must reach it within 21 days of the letter's issue date. Do not wait for someone else to confirm whether the records are correct before preserving your response. Gather the key proof promptly and submit a clear request through an official channel. You can add further information if SARS asks, but an unsupported delay can allow the merge to proceed.
SARS also explains that a rejection can be communicated through eFiling correspondence or by email. It therefore helps to monitor correspondence after submitting the request instead of treating an upload receipt as the final outcome.
Step-by-step
- Preserve the notice and calculate the response period.
Download or save the Update to Your Tax Profile letter. Record its issue date, the records named in it and the final day of the 21-day period. Use the issue date, not the day you happen to download the letter.
- Identify the precise error.
State which record should not be combined and why. For example, the issue may be an incorrect identity match, a separate legal entity or an unrelated tax reference number. Do not allege fraud or identity theft unless you have a sound factual basis and an appropriate official process to report it.
- Assemble direct evidence.
Use identity documents, company or trust registration documents, tax reference information, authorised-representative records and previous SARS correspondence that support your explanation. Include only relevant material and keep copies.
- Write the correction request.
Refer to the Update to Your Tax Profile letter, identify the listed record and explain plainly why you do not agree with the proposed merge. The request should make it easy for SARS to compare your evidence with its proposal.
- Submit using the official option available to you.
SARS identifies eFiling supporting-document upload, a SARS office and SOQS as routes. In eFiling, the auto-merge guide describes finding the relevant letter and selecting the document-upload option to add the written request, then submitting it to SARS. Follow the current onscreen path for the actual profile.
- Retain proof and monitor the outcome.
Save the confirmation screen, case number or branch receipt. Check eFiling correspondence and the registered email address for a confirmation or rejection. If SARS accepts the reason, it says it will issue a confirmation that the records will not be auto merged.
- Keep any profile correction separate.
If your own address, contact information or registered particulars are out of date, use the proper registered-details process. SARS says it cannot update them during auto merge. Do not assume the correction request itself updates every field.
Documents and records to keep
- The Update to Your Tax Profile letter, including the date of issue.
- A copy of the written correction request.
- Identity, registration and reference-number evidence relevant to the disputed record.
- Upload confirmations, SOQS case numbers or branch receipts.
- Subsequent SARS correspondence, including a confirmation or rejection.
Important limits and exceptions
SARS says it will regard the profile as confirmed and include the listed records if the correction request has not reached it within the 21-day period. It also says a rejection can follow where an invalid reason is given. A request must therefore be clear, timely and supported.
This procedure concerns a proposed profile merge. It does not decide liability, reverse a tax assessment or resolve a separate return, debt or payment dispute. Keep those processes separate.
When to get tailored advice
Get tailored assistance if the letter concerns several tax types, a company, trust, customs record or unknown tax reference. Seek prompt help if the response period is nearly over or representative authority is uncertain.
TaxProof can help turn the records into an organised, factual correction file. SARS decides whether the proposed merge is corrected or proceeds.
Related TaxProof guides
- Why did SARS automatically merge my tax profile? (B05-ADM-003)
- How do I fix a SARS profile that shows the wrong taxpayer details? (B05-ADM-001)