A taxpayer cannot submit a dispute via e-filing as there is no "VAT assessment" for the relevant period. Kindly confirm as to how to object to a value added tax apportionment ruling issued by SARS.
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
The best option is to make an appointment with SARS and physically deliver the objection to SARS. Alternatively you can send the objection to PCC@sars.gov.za. When using the email approach, there is always a risk that the email may disappear in cyber space.