Penalties for late filing of Pay As You Earn (PAYE) returns was introduced this year. SARS is in the process of enhancing their Dispute Resolution process to allow for this penalty to be disputed separately from a PAYE late payment penalty.
To use the interim process to submit a Request for Remission, Notice of Objection or Notice of Appeal, please follow these steps:
Step 1: Check on eFiling that the penalty amount for which you wish to request remission, object, or appeal against is blocked and cannot be submitted. If eFiling blocks you then proceed to Step 2.
Step 2: Type or write a Request for Remission, and make sure that you include the reason for your request as well as the PAYE reconciliation period or transaction numbers of the penalties incurred or the EMP201 periods. Before you do all of this, please visit the Request for Remission of Administrative Non-compliance penalty webpage to understand the legislative requirements.
Step 3: If you already submitted a Request for Remission but you remain aggrieved by the outcome then use the ADR1 form in the case of an objection. If you already objected and the objection was dismissed, and you wish to appeal, then use the ADR2 form. The ADR1 and ADR2 forms can be downloaded here https://www.sars.gov.za/find-a-form/.
Step 4: Submit your Request for Remission, ADR1 or ADR2 to firstname.lastname@example.org or email@example.com. You will receive a case number, which must be used in any future correspondence with SARS relating to this matter.
Step 5: Once SARS has considered the request for remission, objection or appeal, SARS will notify you by way of a letter addressed to your preferred channel of communication.
Should you require professional assistance in this regard please do not hesitate to contact our offices.