Request for Correction (RFC)

What's New?

10 May 2017 - Dispute enhancements
On 15 May 2017 SARS will introduce changes to the current dispute management process, read more.
 
14 October 2016 - Enhanced Dispute management process for VAT
On 14 October 2016, SARS implemented an enhanced dispute management process for Value-Added Tax (VAT) in addition to Income Tax on the electronic platform. The improved system will enable VAT vendors to lodge disputes via eFiling and electronically at any SARS branch, manage their tax profiles better and also have a consolidated view of all lodged disputes for PIT, CIT and now VAT.

The benefits are:
  • Ability to lodge disputes electronically via eFiling or at SARS branches (including Request for Remission, Notices of Objection, and Notice of Appeal)
  • Ability to view all dispute correspondence, and where applicable upload supporting documents
  • Taxpayers will have a consolidated view of all their disputes lodged across core taxes on eFiling
  • Outcome letters for Request for Remission (RFR) and Notice of Objection (NOO) are conveniently available on the taxpayer’s eFiling profile
  • Receive updates on dispute outcomes via eFiling for Request for Remission and Objections lodged
  • Ability to dispute multiple periods on one form up to a maximum of 12 periods
  • Ability to submit disputes will be based on the user submission rights.

For more info, see our guide on How to submit a dispute for Income Tax and VAT via eFiling.

Please note: For VAT only, if an ADR1 was completed for a specific period you will need to go to a branch to submit a NOA (Notice of Appeal) as eFiling does not have a history of the ADR submission and will allow you to submit a NOO(Notice of Objection) for the period.
 
Taxpayers can also now request suspension of payment electronically at the same time as filing the Dispute. Please note that Suspension of Payment can be requested with Dispute at a Branch and not via eFiling as eFiling only supports standalone Suspension of Payment and not Suspension with Dispute. 
 
Please note that the RFR form and the Dispute forms can no longer be requested via the SARS Contact Centre.
 
Should you realise that you made an error when completing your return, the Request for Correction process allows you to correct a previously submitted return/declaration for:

Income Tax

  • Individual Income Tax Returns (ITR12) and Provisional Tax (IRP6)
  • Companies and Close Corporations (ITR14) and
  • Trusts (ITR12T).

Value-Added Tax (VAT)

  • Vendor Declaration (VAT201), only in the following scenarios:
    • Overstated: The vendor wants to decrease the VAT201 for a specific tax period.
    • Understated: The vendor wants to increase the VAT201 for a specific tax period.

How can I request a Request for Correction (RFC)?

The RFC will be available through:
  • eFiling – this channel can be used by eFilers to request, complete and submit the correction.

    • Logon to eFiling
    • Select
      • Returns
      • Returns History
      • The applicable type of tax (e.g. Income Tax, VAT, etc.)
      • The applicable return/declaration.
    • Click Open on the far right.
 
Once you are on the workpage, select Request Correction:
 

Top Tips:
    • If the Request Correction button isn't available (e.g. greyed out), this means that you’re not able to submit a request. You will need to lodge an objection.
    • Make sure you submit a complete revised return/declaration, and not just the differences.

  • SARS branch – Make sure you take along all relevant material (supporting documents).

Important information for taxpayers when completing a RFC

  • You will only be allowed to adjust the last version of each declaration, therefore ensure the correct version is always adjusted.
  • You won’t be allowed to increase the input tax when doing a revision on a past tax period. If you wish to deduct input tax available to a past tax period, a deduction can be made in the next tax period or any future tax period. This can only be done if the deduction is made within five years from the date of the first claim for the input tax.

Top Tip: After correcting a VAT201 for the second time onwards (e.g. version 3), relevant material (supporting documents) must be sent with the submission to support the change(s) made.

When won't the RFC be available?

A RFC won’t be allowed in the following circumstances:

  • You will need to wait for the outcome where:
    • There is an on-going audit
    • The one RFC which is allowed was sent or
    • The relevant material (supporting documents) has already been sent.
  • Where an audit case was completed or a revised declaration was done by a SARS user.
  • For Income Tax (Personal, Corporate or Trusts) three years after the assessment or where the decision wasn’t allowed.
  • For any VAT tax period more than five years after the assessment and for Diesel any tax period more than two years.

You’ll need to lodge an objection.

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Last Updated: 10/05/2017 10:12 AM     print this page
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