Tax and SARS knowledge base
How do I lodge a service complaint with SARS on eFiling?
How do I lodge a service complaint with SARS on eFiling?
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Direct answer
Use the SARS eFiling complaints function for dissatisfaction with an unresolved SARS process or service. Select the relevant Tax or Customs path, choose the category that fits the problem, provide the required reference or case number, explain the issue factually and submit the CM01 form. A complaint is not the process for challenging a tax assessment.
Treat the notice, account screen or correspondence for your own case as the operational starting point. SARS processes depend on tax type, period, service and the information on SARS's system. Keep every source record and avoid assuming that a general explanation confirms an outcome for your account.
What this means in practice
SARS defines a complaint as a grievance or dissatisfaction relating to a process, including queries, returns or service requests, that has not been adequately resolved. Its guide lists categories such as unresolved service or operational matters, missing or lost documentation, legal or policy concerns, employee behaviour or competence, technical channel issues, and quality and speed of service.
The category matters because eFiling displays different fields. For example, SARS says a case number is mandatory in some categories, including unresolved service or operational matters, missing or lost documentation, and quality and speed of service. Gather the record before opening the form: case number, tax reference, dates, prior contacts, screenshots and the outcome you want. A factual chronology is more useful than a general expression of frustration.
A useful way to manage a SARS matter is to create a dated evidence folder. Save the original message, list the tax reference and period, keep the return or assessment, and note every action you take. Save a PDF or screenshot of submissions. This record trail helps you distinguish a technical problem, a document request, a service complaint and a formal tax disagreement.
Step-by-step
- Confirm that the issue is a service or process problem, not a disagreement with a tax assessment. If it concerns an assessment, investigate the applicable dispute route instead.
- Save the relevant correspondence, case number, screenshots and proof of previous contact. Note the dates and the tax period or service involved.
- Log in through your own eFiling profile and open the complaints functionality. Select whether the complaint relates to Tax or Customs.
- Choose the most accurate category. SARS lists categories including unresolved service, missing documentation, channel experience and quality or speed of service.
- Complete the required taxpayer and representative details. Then add the correct tax type, case number or other reference required by the selected category.
- Write a concise factual explanation. State what happened, when, which case or reference is affected, what actions were already taken, and what remains unresolved. Attach or retain proof where the form allows it.
- Submit CM01 with the Submit Form function. SARS says eFiling gives a message when the request is successfully submitted and may show validation failures for an invalid complaint or case number.
- Save the confirmation and track the status. Correct a validation failure rather than submitting a second complaint with the same incorrect details.
Before submitting anything, reread the selected option and the reference number. Compare your proposed action with the original SARS communication, the latest Statement of Account and your supporting records. Keep the acknowledgement and check the account or case status afterwards. If the screen gives a validation failure or SARS asks for more information, deal with the identified issue rather than sending a duplicate request without checking the facts.
Documents and records to keep
- SARS case number, tax reference and correspondence.
- Screenshots, submission proof and a dated chronology.
- Details of prior service requests or calls.
- CM01 confirmation and subsequent status messages.
Keep a copy of the return, assessment, declaration or correspondence to which the matter relates. Store source records with meaningful file names and retain proof of submission. Do not alter a document to make it fit an expectation. If a record needs explanation, provide a brief factual schedule pointing to the relevant date, amount or return entry.
Important limits and exceptions
A complaint does not replace an objection, appeal, remission request, payment arrangement or other statutory process. It also does not guarantee a particular outcome or turnaround time. If you submit a complaint about a missing document, incorrect case details can cause a validation failure, so reconcile the reference before submitting.
A general guide cannot choose the correct legal remedy where facts are disputed, a formal deadline is short, a material sum is involved, or another person has acted on your behalf. An upload, query, complaint or request may not replace an objection, appeal, payment arrangement, statutory disclosure or other tax-specific process. Use the current SARS notice to assess whether a separate step is required.
When to get tailored advice
Get tailored advice if the matter includes a final demand, assessment deadline, audit or verification response, large amount, enforcement risk, or an issue that may need a formal tax dispute rather than a service complaint.
TaxProof can help organise a chronology, reconcile records and identify the questions requiring specialist review. It cannot make a SARS decision. Obtain prompt tax or legal advice for a final demand, audit request, estimated assessment, large balance, enforcement risk, confidentiality concern or formal deadline.