What to hand a practitioner to build the objection properly

You've just received a SARS letter raising queries about your tax return, and you've decided to bring in a professional to lodge an objection. But what exactly do you hand them, and in what order, to make sure they build a case that actually stands up?

Many small business owners hand over a folder of documents and expect a practitioner to piece together the objection from thin air. That rarely works. A strong objection rests on evidence, sequence and clarity—and you control whether your practitioner has the raw materials to construct it properly.

The first thing your practitioner needs is the exact letter from SARS that triggered the dispute. Not a summary you've written, not a screenshot on your phone—the original correspondence, including the date it was issued, the reference number, and every specific allegation SARS has made. This letter is the foundation. Without it, your practitioner is guessing at what they're meant to address. If SARS raised three separate queries about expense claims, a fourth about import declarations and a fifth about a vehicle deduction, your objection must tackle all five. Hand over the letter first.

Next, gather the financial records that directly support your position on each point SARS has queried. If they've challenged a deduction for repairs and maintenance, bring invoices, payment proof and a clear record of what the work was, when it happened and how it relates to your business. If they've questioned revenue figures, provide bank statements, sales registers or invoices that reconcile to your tax return. If they've flagged a personal vehicle claim, hand over the logbook, insurance certificate and fuel purchase records. Don't hand over everything you own; bring the documents that speak to the specific objections. Your practitioner will tell you if something is missing.

Make sure you also provide your complete tax return—the one SARS is querying—and any supporting schedules you filed or should have filed. This includes reconciliations between your accounting system and the return, profit and loss statements, balance sheets, and any notes or annexures. Your practitioner needs to see exactly what you submitted and how it connects to the documents you're now showing them.

Building the timeline

Once your practitioner has the SARS letter and your financial records, they need to understand the sequence of events. When did you first become aware of the query? When did you respond to any SARS information requests before the objection? What deadlines have already passed, and how much time do you have left? If SARS has already issued an estimated assessment—meaning they've calculated your tax without your full input—that changes the urgency and strategy. Hand over any correspondence that shows the timeline, even if it seems minor.

What practitioners often need but don't always ask for

Bring a clear, honest account of your business circumstances in that tax year. If turnover was unusually high or low, if you hired staff, if you relocated, if you faced load-shedding costs or currency fluctuations—context matters. Your practitioner may use this to explain why certain figures are what they are. Also hand over previous years' tax returns if they're relevant; SARS often flags inconsistencies, and showing a pattern of consistent reporting helps.

If you've already had informal contact with SARS—an email, a call, a letter you replied to—include that too. Your practitioner needs to know what you've already said and promised, to make sure the objection doesn't contradict it.

Finally, be honest about what you can't find. If you've lost receipts for a year or misplaced a bank statement, say so upfront. Your practitioner will adjust the strategy rather than discover the gap halfway through. A dispute built on incomplete evidence is weaker than one that acknowledges gaps early and works around them.

When you hand materials to a practitioner, you're not just filing paperwork—you're giving them the toolkit to build an objection that holds water. The more organised and complete you are, the clearer their case becomes. On Strove, you can search for tax dispute specialists and check their experience with SARS objections before you book; make sure whoever you choose has handled cases similar to yours.