Lodging an Appeal

As a taxpayer you have the right to lodge an appeal where your objection has been disallowed in full or in part.

  • A valid reason need to accompany the appeal submission when it is outside the stipulated timeframe.
  • An appeal must always be accompanied by supporting documentation substantiating your reason for lodging an appeal.
  • The appeal must be submitted within 30 business days after the date of the disallowance of the objection.

Prescribed forms and submission channels for Appeal:
It is important that an appeal is submitted on the correct form as failure to do so will result in an appeal being rejected. There are two forms that are prescribed for appeal, namely, Notice of Appeal form (NOA) and ADR2.

The Notice of Appeal (NOA) is applicable to the following tax types:

  • Personal Income Tax (Administrative Penalties and Assessed Tax including additional / understatement tax)
  • Corporate Income Tax (CIT) (Assessed Tax including additional tax only)
  • Pay-As-You-Earn (PAYE) (Administrative Penalties only)

And may be requested and submitted:

  • Via SARS eFiling (for registered eFilers)
  • By calling the SARS Contact Centre on 0800 00 SARS (7277) or
  • At SARS branch nearest you.

The Alternative Dispute Resolution for Appeal (ADR2) is applicable to the following tax types:

  • Value-Added Tax (VAT)
  • PAYE assessment
  • Income Tax for Trusts
  • Secondary Tax on Companies (STC) prior to 1 April 2011 and
  • Other taxes.

And may be downloaded from this website or requested from any SARS branch and may be submitted:

  • At any SARS branch or
  • Via post to SARS.


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