What if I'm audited or selected for verification?

What is an Audit/Verification?

It is an examination and verification of taxpayer financial and accounting records and supporting documents to ensure that the records are a fair and accurate representation of the transactions that the taxpayer claims to represent. This ensures that the taxpayer contributes honestly and fairly towards his or her taxes.
 
Once you have submitted your return/declaration, your declaration could be selected for verification or audit.
 
If your declaration is selected you will be notified by SARS through an official letter informing you that you have been selected for Audit/Verification.
If you have a refund due, the refund will only be paid once the audit/verification is completed.

Who can be selected for audit/verification?

Any taxpayer can be selected by SARS on the basis of risk; taxpayers may also be selected for audit on a random or cyclical basis. 

What steps should I take if I am selected for audit/verification?

Once you’ve been notified, you should send SARS the relevant material (supporting documents) within 21 business days of the date on the letter or alternatively submit a Request for correction (RFC).
 
The relevant material which could be a travel log book; receipts of medical expenses paid for by the taxpayer; medical certificates; retirement annuity certificates; financial statements; all certificates and documents relating to income and deductions, etc.
 
Top Tip: The relevant material (supporting documents) needed will be listed in the audit/verification letter sent.
 

If you are an eFiler you can scan your relevant material and save them. Log onto eFiling, upload your documents and send them to SARS electronically.

Alternatively you can walk into a SARS branch and submit your documents. 

Top Tips:
  • Send the relevant material (supporting documents) that was used to complete your return/declaration for the tax year, and as asked for in the verification/audit letter.
  • Make sure the original letter sent by SARS is included, as it contains a unique bar-coded reference which links it to your tax records.

Should you require any further assistance, contact the SARS Contact Centre on 0800 00 SARS (7277). 

If you do not respond  by submitting the RFC or the relevant material (supporting documents) on the first letter, a second letter will be sent. If there is still no response, an auditor will contact you telephonically  and request that you submit the necessary relevant material within 5 days.
 
Should you not respond, SARS will raise an assessment based on information at hand.
 
Top Tip: It is better to respond to all queries straight away.
 
Once the audit/verification is finalised, and you are not in agreement with the assessment and/or decision by SARS, you may lodge an objection. All objections must be lodged on the prescribed Notice of Objection Form (DISP01) via eFiling.

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Last Updated: 06/10/2016 3:46 PM     print this page
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