Should I request SARS reasons before objecting?

Direct answer

Request reasons when SARS's assessment or decision does not give enough detail to understand the factual and legal basis or to formulate specific objection grounds. It is optional, not a mandatory step before every objection.

The request must be made before the objection and can generally be made only once for the assessment or account item. Once an objection is filed, eFiling no longer allows a request for reasons for that item.

What this means in practice

First read the assessment, audit outcome and all letters. If they already explain the adjustments adequately, proceed with the objection within the deadline. If a critical calculation, factual finding or legal basis is missing, ask a focused question rather than requesting every document on the file.

An objection is generally due within 80 business days. Where a valid request for reasons is made, the deadline runs by reference to SARS's response under the dispute rules.

Step-by-step

1. Download the assessment, audit letter and statement of account.
2. Mark each amount or decision you may dispute.
3. Identify precisely what is not explained.
4. Submit the Request for Reasons on eFiling before objecting.
5. Save the submission receipt and SARS response.
6. Draft detailed objection grounds using the reasons and evidence.
7. Lodge the objection by the recalculated deadline.

Documents and records to keep

• Assessment and audit findings.
• Request for Reasons and submission receipt.
• SARS response and delivery date.
• Deadline calculation.
• Objection and supporting documents.

Important limits and exceptions

A request for reasons is not a request for correction, complaint or objection. It does not itself suspend payment or stop collection. A vague request can fail to produce useful information.

When to get tailored advice

Get dispute advice for a large assessment, uncertain deadline, inadequate response or threatened collection.

Related TaxProof guides

• How do I request condonation for a late dispute?
• Can a company use ADR after an objection?

Sources

• SARS, Guide to Submit a Dispute via eFiling
• SARS, Objections