ADR1 — The Complete Guide to the Notice of Objection

Reviewed & Verified

Written by the Independent Editorial Team · Reviewed & Verified by Solly Maanaso, CA(SA)

The ADR1 is the manual Notice of Objection form used for specific Income Tax and VAT disputes that SARS's automated eFiling process doesn't yet cover. This guide explains when you actually need it, the strict 80-business-day deadline, what your grounds must include, and how to appeal if disallowed.

Access Official ADR1 Form (Online)

Most taxpayers today should use the automated eFiling dispute process, not the ADR1. The ADR1 is reserved for specific exceptions SARS hasn't yet automated. Check if you actually need it →

Source: SARS — Guide to submit a dispute via eFiling

Form ADR1

Used for Specific Income Tax & VAT objection exceptions

Submitted via Branch or email only — NOT eFiling

Deadline 80 business days

Jump to: What is the ADR1? Do you need the ADR1, or eFiling instead? The 80-business-day deadline What your grounds must include Possible outcomes If you want to appeal FAQ

What is the ADR1?

The ADR1 is the Notice of Objection — the prescribed, manual form used to formally dispute a SARS assessment or decision, for specific scenarios not yet covered by SARS's automated eFiling dispute process.

Source: SARS — Objections page; SARS — Dispute page

An online, fillable format — but still submitted manually: Since September 2022, the ADR1 has been available in an online, fillable format, rather than the older Adobe PDF — but this is purely a convenience for completing the form. The ADR1 cannot be submitted electronically via eFiling; it must still be submitted at a branch or by email.

Source: SARS — news item, "The Notice of Objection (ADR1) and the Notice of Appeal (ADR2) forms were converted"

Do you need the ADR1, or the automated eFiling process instead?

Use the automated eFiling dispute process if you're disputing:

Personal Income Tax (PIT) assessments or administrative penalties
Corporate Income Tax (CIT) assessments or administrative penalties
Trust assessments or administrative penalties
VAT assessments (most cases)
PAYE administrative penalties (including ETI, UIF, and SDL)

Source: SARS — Guide to submit a dispute via eFiling

Use the manual ADR1 only for these specific exceptions:

Specified Income Tax exceptions (Paragraph 13(1)(a) and 13(1)(b) of the First Schedule)
Specified VAT exceptions
Certain other matters not yet brought into the automated system

Source: SARS — Guide to submit a dispute via eFiling

Why the distinction matters: SARS describes the ADR1 manual process as applying "until the system is enhanced to cater for it" — meaning the list of ADR1-only exceptions is expected to shrink over time as SARS automates more dispute categories. Always check the current position before assuming you need the manual form.

Source: SARS — Guide to submit a dispute via eFiling

Consider a Request for Correction first: If your issue is a straightforward error (rather than a genuine dispute about SARS's interpretation or assessment), a Request for Correction may resolve it faster than a formal objection.

Source: SARS — Dispute page

The 80-business-day deadline

The standard rule:
A Notice of Objection against any assessment must be submitted within 80 business days from the date of the assessment.

Source: SARS — Guide to submit a dispute via eFiling; SARS — Dispute page

If you requested reasons for the assessment: The 80-business-day period instead runs from:

The date of the notice confirming adequate reasons have been provided (and no further reasons will be given); or
The date SARS actually provided you with the reasons/further reasons

Source: SARS — Objections page

If you're submitting late: You must provide grounds for the delay. If a senior SARS official considers your grounds reasonable, the period can be extended by 30 business days. If exceptional circumstances are accepted, SARS can extend it further still.

Source: SARS — Objections page

The absolute time bar: No objection can be submitted more than 3 years after the date of the assessment or decision — or if the objection is based wholly or mainly on a change in a generally prevailing practice that applied at the time.

Source: SARS — Objections page

What your grounds of objection must include

When completing the ADR1, your grounds must be detailed and include:

The specific part or amount of the disputed assessment — for example, the source code or description of the specific item, and the amount you're disputing
The part of the grounds of assessment you're disputing — in other words, the specific reason why you believe the assessment is incorrect
Supporting documents you haven't already given SARS for this specific disputed assessment

Source: SARS — Objections page

Why precision matters here: A vague or general objection — without specifying the exact item, amount, and reason — risks being rejected on procedural grounds before SARS even considers the substance of your dispute.

How to complete and submit the ADR1

The ADR1 must be completed thoroughly. Vague reasons will lead to immediate rejection.

Step 1: Complete the taxpayer details and specify the assessment year/period.
Step 2: Provide the exact grounds for objection as detailed above.
Step 3: Gather all supporting evidence not previously submitted.
Step 4: Submit via email (to the dedicated SARS email address for your segment) or by making an appointment to hand it in at a SARS branch. You cannot upload this via eFiling.

Common Pitfall: Submitting via eFiling
Taxpayers often try to find the ADR1 form on eFiling. It does not exist there. If you are eligible for the ADR1 manual process, you must use the PDF and submit it outside of the eFiling system.

Possible outcomes

SARS may invalidate, allow, partially allow, or disallow your objection.

Source: SARS — Guide to submit a dispute via eFiling

How you'll find out: A dispute outcome letter is issued, explaining SARS's decision and reasoning. For ADR1 submissions specifically, this outcome is communicated manually — by email or post (not via eFiling, since the ADR1 process itself sits outside eFiling).

Source: SARS — Objections page; SARS — Guide to submit a dispute via eFiling

If allowed or partially allowed:
The disputed items are waived accordingly.

Source: SARS — Guide to submit a dispute via eFiling

If you want to appeal

If your objection is disallowed, in full or in part, you have the right to appeal.

Source: SARS — Dispute page; SARS — Appeals page

The appeal deadline:
30 business days after delivery of the objection outcome.

Source: SARS — Appeals page

Extensions:
A senior SARS official may extend this period by 21 business days for reasonable grounds, or by up to 45 business days for exceptional circumstances.

Source: SARS — Appeals page

Absolute time bar: No appeal can be submitted more than 75 business days (the initial 30, plus the maximum 45-day extension) after the date of the decision.

Source: SARS — Appeals page

The form: ADR2
Appeals in the same limited ADR1-eligible category use the Notice of Appeal (ADR2) — also a manual form that cannot be submitted via eFiling.

Source: SARS — Dispute page; SARS — Appeals page

Your grounds of appeal:
Your grounds must specify which grounds of objection you're taking on appeal, why you disagree with SARS's decision, and any new grounds — and you must submit all substantiating documents.

Source: SARS — Appeals page

Frequently Asked Questions

What is the ADR1?

The ADR1 is the manual Notice of Objection form, used to formally dispute a SARS assessment or decision for specific Income Tax and VAT scenarios not yet covered by SARS's automated eFiling dispute process.

Can I submit the ADR1 on eFiling?

No. The ADR1 cannot be submitted electronically via eFiling — it must be submitted at a SARS branch (by appointment) or by email.

Do I need the ADR1, or should I use the automated eFiling dispute process?

Most taxpayers disputing Personal Income Tax, Corporate Income Tax, Trust, VAT, or PAYE administrative penalties should use the automated eFiling dispute process. The ADR1 is reserved for specific Income Tax and VAT exceptions not yet brought into that system.

What is the deadline for submitting an objection?

80 business days from the date of the assessment. If you requested reasons for the assessment, the period instead runs from the date SARS confirmed adequate reasons were provided, or the date the reasons were given. No objection can be submitted more than 3 years after the assessment date.

What must my grounds of objection include?

The specific part or amount of the disputed assessment (such as the source code and amount), the specific reason why you believe it's incorrect, and any supporting documents you haven't already given SARS for that assessment.

What happens if my objection is disallowed?

You can appeal, within 30 business days of the outcome being delivered (extendable to a maximum of 75 business days total in exceptional circumstances). Appeals in the ADR1-eligible category use the Notice of Appeal (ADR2), which also cannot be submitted via eFiling.

Related guides and tools

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Sources and references

All information on this page is sourced from, or verified against, the following official and authoritative references:

SARS — Objections — sars.gov.za/individuals/what-if-i-do-not-agree/objections/
SARS — Appeals — sars.gov.za/individuals/what-if-i-do-not-agree/appeals/
SARS — What if I do not agree? — sars.gov.za/individuals/what-if-i-do-not-agree/

Last reviewed: June 2026. Next review: whenever SARS expands the automated eFiling dispute process to cover additional categories currently requiring the manual ADR1.