New ADR1 and ADR2 forms has been issued for manual dispute submissions for other tax types.
The Notice of Objection (ADR1) and the Notice of Appeal (ADR2) forms were converted from Adobe to an online format for ease of use.
There are currently two processes to submit an objection or an appeal:
- CIT, PIT, PAYE and VAT – this should be done on e-filing or at the nearest branch.
- Tax Types “other” and for specified CIT and VAT exceptions – via a manual process by completing the ADR1 or ADR2 form and emailing this to SARS directly (contactus@sars.gov.za).
Once the form has been completed online you will be able to generate a PDF form which can then be emailed to SARS or submitted at the branch office.
The automated dispute process still exists on eFiling for CIT, PIT, PAYE and VAT and should still be used for these tax types.
The ADR1 form can be accessed here, while the ADR2 form can be accessed here.
On 16 September 2022, SARS also issued an alert notifying taxpayers that the interim use of the manual ADR1 form was enabled for submission of a dispute for Para 13(1)(a) and (b) disputes for PIT, CIT and Trusts which are not supported on the Dispute Platform.
SARS noted that due to limitations on the applicable returns it is impossible to apply the dispute rules to allow taxpayers to submit the dispute electronically using the DISP01 form on the enhanced dispute process. Therefore, the ADR1 form for manual objections has been updated to accommodate the disputes highlighted below:
- Paragraph 13(1)(a) and (b) of the First Schedule to the Income Tax Act No. 58 of 1962.
- Value Added Tax (VAT) imported services; and
- Invalid VAT enterprise.
For more information, the updated guide on how to submit a dispute via e-Filing can be accessed here.
07/10/2022