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Home Filing Fees


Fees for levy payers

Fees for non-levy payers


Excl VAT

Incl VAT

Excl VAT

Incl VAT

Filing fee

R10 700.00

R 12 305 (Incl VAT)

R21 400.00

R 24 610 (incl VAT)

AIT Appeal

R 43 478.26

R50 000 (incl VAT)

R 54 347.83

R 62 500 (incl VAT)

FAC Appeal

R 73 913.04

R 85 000(incl VAT)

R 91,739.13

R 105 500 (incl VAT)

Application for suspension of ruling

R 13 043.48

R15 000 (incl VAT)

R 16 304.35

R18 750 (incl VAT)

New substantiation

R 7000,00

R8050 (incl VAT)


R10 062,50 (incl VAT)


R10 000 filing fee plus arbitrator fee

R11 500 (incl VAT) plus arbitrator fee

R 12 500 filing fee plus arbitrator fee

R 14375 (incl VAT) plus arbitrator fee

The successful party for AIT gets a R30 000 refund, and for FAC a R40 000 refund – regardless of whether they are a levy payer or not.

Consumers are not required to pay a fee to lodge an appeal, and Respondents will not be required to pay to oppose consumer appeals.

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