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Preserve notices, returns, invoices, bank records and internal messages before anyone explains the file.
For matters over R10 million in risk, timeline and source documents can be just as important as the tax amount.
Separate what is known, what is missing, and what the authority is really asking.
Use Caira to build a document hold list and draft careful response points.
SARS ADR may seem less formal than a Tax Court hearing. It is not an informal chat, though. The taxpayer still needs a clear chronology, a disciplined evidence bundle, and real clarity about which issues are truly disputed. ADR preparation is not about expressing outrage or promising compromise. Instead, it aims to make the dispute understandable enough for a structured discussion.
The official legal authority for this article comes from SARS objection and dispute guidance, including the eFiling dispute route. Always check the current SARS pages and any dispute rules before relying on steps or deadlines. SAFLII searches offer practical examples of tax disputes that escalate when facts, grounds, or documents are unclear. These examples do not predict the outcome of a current dispute.
Start With The Dispute Map
Before the meeting, prepare a one-page map of the dispute. List the tax type, period, assessment number, disputed amount, penalty or interest element, and the current procedural stage. Add dates of the assessment, reasons, objection, SARS decision, appeal, ADR election or referral, and any meeting notice. If you cannot explain the case in one page, the bundle is probably not ready yet.
Next, separate the issues. A single assessment may contain several disputes — income classification, deductibility, timing, VAT input documents, understatement penalty, late filing penalty, estimated assessment, or interest. Some issues are factual, others legal, and some purely computational. ADR works best when each issue has its own evidence trail and a clear proposed question for discussion.
Documents To Prepare
Key SARS docs: assessments, letters, reasons, objection forms, SARS objection decision, notice of appeal, ADR correspondence, and eFiling confirmations.
Financials: returns, schedules, computations, reconciliations, ledgers, invoices, bank statements, payroll and VAT reports, third-party certificates.
Contracts and supporting docs: board minutes, loan agreements, trust records, import documents, asset registers, correspondence explaining disputed transactions.
Penalty and compliance docs: penalty assessments, compliance history, payment records, prior reminders, and any reasonable-cause evidence for non-compliance penalties.
Summary table with conceded points, disputed points, outstanding documents, and any questions needing SARS clarification.
Authority docs naming who can attend, speak, instruct advisers, or approve settlement terms.
If an adviser will speak, agree beforehand who will answer factual questions. A director, payroll manager, bookkeeper, or accountant may each understand different parts of the story. Do not rely solely on the loudest opinion if they don't know the records.
Afrikaans ADR Checklist
Use this note for internal preparation: aanslagnommer; belastingjaar; geskilpunte; SARS redes; beswaar en appèl; ADR kennisgewing; bankstate; fakture; grootboek; boete en rente; punte waarmee ons saamstem; punte wat betwis word; ontbrekende bewysstukke; persoon met skikkingsmandaat. Keep filed and meeting materials in the language and format the process requires.
Prepare Positions Without Locking Yourself In
For each disputed issue, write three paragraphs: what SARS appears to say, the taxpayer's position, and which document supports the taxpayer. Stay measured. For example, showing page references that connect deposits to loan agreements or invoices to declared revenue is much more persuasive than accusing a SARS official of ignoring the facts.
Also, prepare a settlement-authority note in advance — but do it with care. ADR might involve narrowing issues or exploring resolution. No one should attend without knowing their own authority limits. For companies, trusts, or estates, check beforehand who has proper signing power. If criminal risk, fraud, or alleged deliberate default is an issue, seek specialist advice before responding in ways that may be misunderstood.
Meeting Conduct
Bring a paginated bundle, your issue table, a calculator file, and a note of questions. Listen closely. Is SARS challenging the facts, the law, the calculation, the document authenticity, or the taxpayer's credibility? Each of those is a different challenge. If a new issue appears, ask for it to be identified clearly and record what further documents, if any, are needed.
After the meeting, write a short attendance note right away. Record who attended, which documents were discussed, which issues narrowed, what remains disputed, and any follow-up dates. Send this note to your adviser before distributing it, especially if it involves settlement language, privilege, or penalty risks. Keep all follow-up documents in the same order, so new material doesn't disrupt the bundle structure.
Don't destroy drafts, create fresh records under pressure, or let anyone guess at missing details. If an answer is unknown, say it needs checking. If a document is missing, explain what search was done and whether an alternative record exists. Stay calm and focused. The best ADR preparation is precise and complete, even if it does not guarantee a settlement or withdrawal of the assessment. It will, however, enable the taxpayer to enter the discussion with a reliable record rather than a folder full of panic.
This article is general information, not legal, financial, medical or tax advice.
