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SARS Query and Dispute Process (2026)

Complete guide to querying and disputing SARS assessments in South Africa for 2026. Learn how to query assessments, the dispute process, timelines, required documentation, and how to resolve tax disputes.

Tax Expert
March 8, 2026
12 min read
SARS Query and Dispute Process (2026)

SARS Query and Dispute Process (2026)

If you disagree with a SARS assessment or decision, you have the right to query and dispute it. Understanding the query and dispute process, timelines, and requirements helps you protect your rights and resolve issues effectively. This comprehensive guide covers everything you need to know about querying and disputing SARS decisions for 2026.

When Can You Query?

Valid Reasons

Common Reasons:

  • Incorrect assessment
  • Calculation errors
  • Missing information considered
  • Disallowed deductions
  • Other errors

Important:

  • Must have valid reason
  • Provide evidence
  • Act within timeframe
  • Follow process

Time Limits

Query Deadlines:

  • Usually 30 days from assessment
  • May vary by situation
  • Check assessment notice
  • Don't delay

Important:

  • Strict deadlines
  • Act promptly
  • Don't miss deadline
  • Request extension if needed

How to Query an Assessment

Via SARS eFiling

Step-by-Step:

  1. Log In to eFiling

  2. Select Assessment

    • Choose assessment to query
    • Select query option
    • Complete query form
  3. Provide Information

    • Explain disagreement
    • Provide evidence
    • Upload documents
    • Submit query
  4. Track Query

    • Monitor status
    • Respond to requests
    • Follow up if needed
    • Wait for response

Via SARS Branch

In-Person:

  1. Book appointment
  2. Visit branch
  3. Bring documents
  4. Submit query
  5. Get reference number

Via Call Centre

Phone Query:

  1. Call 0800 00 7277
  2. Explain situation
  3. Follow instructions
  4. May need to submit written query
  5. Get reference number

Required Documentation

Supporting Evidence

What to Include:

  • Assessment notice
  • Supporting documents
  • Evidence of error
  • Calculations
  • Other relevant information

Documentation:

  • Tax returns
  • Financial records
  • Receipts and invoices
  • Correspondence
  • Other evidence

Query Letter

What to Include:

  • Clear explanation
  • Specific issues
  • Evidence
  • Requested outcome
  • Contact information

Best Practices:

  • Be clear and concise
  • Provide all evidence
  • Explain thoroughly
  • Professional tone

Query Process

SARS Review

What Happens:

  • SARS reviews query
  • Examines evidence
  • May request more information
  • Makes decision
  • Communicates outcome

Timeline:

  • Usually 30-60 days
  • May take longer
  • Complex cases longer
  • Check status regularly

Possible Outcomes

Accepted:

  • Query successful
  • Assessment amended
  • Refund if applicable
  • Case resolved

Partially Accepted:

  • Some changes made
  • Partial resolution
  • May need further action
  • Review outcome

Rejected:

  • Query not accepted
  • Assessment stands
  • Can dispute further
  • Appeal options available

Dispute Process

If Query Rejected

Next Steps:

  • Can lodge dispute
  • Formal dispute process
  • More structured
  • Legal process

Timeline:

  • Must dispute within timeframe
  • Usually 30 days from rejection
  • Check specific deadlines
  • Act promptly

Dispute Requirements

Formal Process:

  • Written dispute
  • Specific format
  • Detailed grounds
  • Supporting evidence
  • Legal requirements

Documentation:

  • All evidence
  • Legal arguments
  • Supporting documents
  • Comprehensive submission

Appeals Process

If Dispute Rejected

Appeal Options:

  • Tax Court
  • Alternative dispute resolution
  • Other options
  • Legal process

Considerations:

  • Legal costs
  • Time involved
  • Success prospects
  • Professional advice needed

Getting Help

Professional Assistance:

  • Tax practitioners
  • Tax attorneys
  • Specialized advisors
  • Expert representation

When Needed:

  • Complex disputes
  • Significant amounts
  • Legal issues
  • Uncertain about process

Best Practices

Act Promptly

Importance:

  • Don't delay
  • Meet deadlines
  • Act within timeframe
  • Time is critical

Provide Complete Information

Thoroughness:

  • Complete documentation
  • All evidence
  • Clear explanations
  • Comprehensive submission

Keep Records

Maintenance:

  • All correspondence
  • Documents submitted
  • Reference numbers
  • Track progress

Common Questions

How long do I have to query an assessment?

Usually 30 days from the date of the assessment, but check your specific assessment notice.

What if I miss the query deadline?

Contact SARS immediately to explain. They may still consider your query, but it's better to act within the deadline.

Can I query if I already paid?

Yes, you can still query and may receive a refund if the assessment was incorrect.

What happens during the query process?

SARS reviews your query, examines evidence, may request more information, and makes a decision.

Can I dispute a query rejection?

Yes, you can lodge a formal dispute if your query is rejected, subject to specific timelines and requirements.

Do I need professional help?

For simple queries, you may not need help. For complex disputes or significant amounts, professional assistance is recommended.

Conclusion

Understanding the query and dispute process helps you protect your rights when you disagree with SARS assessments. By acting promptly, providing complete information, and following the process correctly, you can resolve issues effectively. Remember that there are strict timelines, so act quickly if you need to query or dispute an assessment.

For assistance with queries or disputes, especially complex situations, consult a qualified tax practitioner or tax attorney.


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About the Author
Tax Expert

Tax Expert

Specializing in South African tax law, SARS eFiling, and tax compliance with extensive knowledge of the South African Revenue Service.