Completing an ITR14

How can the ITR14 be obtained & submitted?

The ITR14 can be submitted either via eFiling of at a SARS branch.  SARS will not post the ITR14 to taxpayers and it can't be obtained through the SARS Contact Centre. Also, posted ITR14 returns will no longer be accepted by SARS.

How do we complete the ITR14?

You can complete the ITR14 either via eFiling or a SARS branch.
1) Completing your ITR14 at a SARS branch
Before visiting your SARS branch you must ensure that you have prepared all the required information that must be declared on your ITR14. To see an example of the ITR14, click here.  The SARS branch agent will only be able to assist you to capture and customise the information on the form and won't be able to interpret the relevant material (supporting documents) or to compute the return data.

Step 1

Before completing your return our agent will help you to complete the Registration, Amendment and Verification form (RAV01) where you can update all registered details. See more info on the RAV01 here.

Step 2

Your ITR14 will be customised according to the questions answered on the first page of the return. Our agent will assist you to customise your return.  The ITR14 will not be printed for taxpayers at a branch.

Please make sure that you have the required relevant material (supporting documents) on hand when visiting a branch. See below' What supporting material must we submit with the ITR14?'

Step 3

The SARS agent will confirm if you are satisfied with the information captured on the return, and then submit it electronically on your behalf. You will be required to sign the completed return using a signature pad.

Step 4

You will receive an SMS or email notification from SARS to confirm that your ITR14 has been assessed. Your notice of assessment (ITA34) will be sent to you by email or by post. You can also approach the SARS branch for a copy of the ITA34.

Step 5

If you would like to make a correction to any of the information you submitted, a Request for Correction (RFC) can be requested at the branch or on eFiling.

Where you have been selected for audit relating to your ITR14, you will have the opportunity to submit a revised return. The financial statements will not need to be resubmitted.

2) Completing your ITR14 via eFiling

Taxpayers who have not yet registered for eFiling are encouraged to visit to register as this will enable them to obtain, complete and submit the ITR14 online in a secure environment 24 hours a day.

What supporting material must we submit with the ITR14?

It is compulsory for the following schedules to be submitted with the return:

Note: A company that claimed an allowance for learnership agreements may have to submit the (s.12H) - IT180 schedule on request from SARS.

  • For Controlled Foreign Companies:
    • IT10A - Controlled Foreign Company Prior 2012
    • IT10B - Controlled Foreign Company 2012 Onward

      To explain this further:
      • The “IT10A - Controlled Foreign Company (CFC) prior 2012” is applicable for years of assessment commencing prior to 1 April 2012
      • The “IT10B - Controlled Foreign Company (CFC) 2012 onwards” is applicable for years of assessment commencing on or after 1 April 2012
      • For Controlled Foreign Companies, the submission of the Controlled Foreign Company (CFC) return IT10A (prior 2012) or IT10B (2012 onwards) is compulsory.

Please note that a new IT10B - Controlled Foreign Company 2012 Onward has been implemented with the 26 February 2018 release.

The original relevant material (supporting documents) and financial statements must be provided to the agent if submitting at a branch.

If you're submitting via eFiling, these documents must be submitted via eFiling at the time of submission of the return.

On subsequent submission of the specific ITR14, the submission of the Annual Financial Statements and/or supporting schedules is optional.

More info on completing the ITR14

A customised ITR14 will be created according to the company type that you specify when completing your return.  Company types will be classified in line with the following company category descriptions:
Dormant company
A dormant company is classified as a company that has not actively traded for the full year of assessment (i.e. if the company partially traded during the year of assessment, the company will not be regarded as a dormant company).
Share Block
A Share Block Company is defined in s. 1 of the Share Blocks Control Act, 1980 (Act 59 of 1980).
Body Corporate
A Body Corporate is defined in s. 1 of the Sectional Titles Act, 1986 (Act 95 of 1986).
Micro Business
A Micro Business is classified as a company with a gross income (sales / turnover plus other income) not exceeding R1 million and total assets (current and non-current) not exceeding R5million, and that is not classified as a Body Corporate / Share Block Company.
Small Business
A Small Business is classified as a company with a gross income (sales / turnover plus other income) not exceeding R14 million and total assets (current and non-current) not exceeding R10 million, that is not classified as a Body Corporate / Share Block Company or Micro Business.
Note: A Small Business is not the same as a Small Business Corporation as defined in section 12E.
Medium to Large Business
If a company is not classified as a body corporate / share block company, micro business or small business, it will be classified as a medium to large business (i.e. gross income (sales / turnover plus other income) exceeding R14 million and / or total assets exceeding R10 million).


Top Tip: Before even starting to complete your ITR14 make sure your business details are up to date. If you want to make any changes then you will have to complete a RAV01 online, used to update the legal entity information. See our page on “Keeping my business details up to date” for more information.

Another Tip: Also you must have installed Adobe Flash Player (Version 11 or later). The dynamic ITR14 will be hosted in Adobe Flash Player and will allow the company to create a customised return for completion.

Need any help?

For more information on the ITR14 or IT14SD contact the SARS Contact Centre on 0800 00 SARS (7277).


Last Updated: 31/01/2019 9:48 AM     print this page
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 Top FAQs

What is the difference between the old format IT14 and the new format ITR14?
The new format ITR14 flex form has been enhanced to include questions to be completed on the first page that will customise the contents of the ITR14 for completion by the Company representative/Public Officer.

Can the ITR14 return be requested by contacting the SARS Contact Centre?
No, the SARS Contact Centre will not be posting the ITR14 returns. Companies will be required to register on eFiling to request and submit ITR14.

Which return must be completed by Companies?
The Company Income Tax Return (ITR14) must be completed by Companies.

What is the ITR14?
The ITR14 is the new dynamic flex Income Tax Return for Companies.

What are the different channels to request an ITR14 return?
The ITR14 return can be requested via one of the following channels: online via eFiling if the Company is a registered eFiler and ; at a SARS branch