How to dispute interest and penalty on provisional tax: updated SARS guide
SARS issued an amended external guide on 30 October 2023.
What is new?
Taxpayers can submit a Request for Remission prior to submission of their annual return.
In this scenario, the user must click on the ‘Add Dispute Item’ button and select the applicable source code from the list:
- 9995 – Interest (section 89bis) on provisional tax
- 9996 – Penalty (paragraph 27(1)) on provisional tax
The Guide to submitting a dispute via eFiling was updated to align with the above. You can find it here.
