In terms of section 104 of the Tax Administration Act No. 28 of
2011 ("the TAA"), a taxpayer who is aggrieved by an
assessment made in respect of that taxpayer may object to the
assessment. Furthermore, in terms of section 106 of the TAA, SARS
must consider a valid objection in the manner and within the period
prescribed under the TAA and the rules promulgated under section
103 of the TAA, prescribing the procedures to be followed in
lodging an objection and appeal against an assessment or decision
subject to objection and appeal ("the Rules").
Under Rule 7(2) a taxpayer who lodges an objection must
complete the prescribed form in full and specify the grounds of
objection in detail including the part or specific amount of the
disputed assessment objected to, which grounds of assessment are
disputed and the documents required to substantiate the grounds of
objection that the taxpayer has not previously delivered to SARS
for purposes of the disputed assessment.
