ALL 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 only be requested via eFiling if the Company is a registered eFiler.

When must the ITR14 return be submitted to SARS?
An ITR14 return must be submitted to SARS within 12 months after the financial year end of a Company.

Can an ITR14 return be submitted via the post?
No, if the ITR14 is submitted via post, a rejection letter from SARS together with the submitted ITR14 enclosed will be posted to the Company.

Can the Company representative/Public Officer view the old IT14 format returns submitted for previous years in the branch?
Yes, the Company representative/Public Officer will be able to view previous years’ submitted returns in the old IT14 format via eFiling.

How will the Company be assisted with the completion of the ITR14?
An ITR14 completion guide is here on the SARS website. All Companies are advised to carefully view this guide in order to ensure the following.

Can the Company representative/Public officer verify and update the legal entity details via the ITR14 return?
No, the Company representative/Public Officer cannot verify and update the legal entity details via the ITR14 return.

Where can the company representative/Public officer obtain the Legal Entity Registration Form?
The form is only available on eFiling and at a SARS Branch. The form is not available for download.

What is the Company representative/Public Officer required to submit as relevant material for change of banking details?
The following relevant material is required for change of banking details for a Company: Memorandum of Incorporation in the case of a Company or Close Corporation;

What is the Company representative/Public Officer required to submit for change of Public Officer details?
For change of Public officer details, the following relevant material are required: Original identity document/passport/driving licence or

Will SARS be populating the information for my Company?
Only limited demographic information will be pre-populated on the ITR14: Registered Name; Trading Name ;Company Registration Number;

What will the impact be of changing answers to questions on the first page of the ITR14?
All questions on the first page of the ITR14 are mandatory and must be completed before commencing with completion of the return

Will SARS assist with the interpretation of financial statements?
No. The SARS agent will not assist with the interpretation of the financial statements and will only capture the information completed

In which format must the information be prepared for capturing of the ITR14 in the branch?
The information required for capturing of an ITR14 in a SARS branch does not need to be prepared in a specific format/template.

Will SARS grant an extension for the submission of an ITR14 return?
No, SARS will not be granting extensions for the submission of ITR14 returns.

Will SARS accept any posted relevant material related to the ITR14?
SARS will not process or respond to any relevant material (supporting annual financial statements or ITR14 schedules) received via postal submission.

What relevant material is the Company required to submit with the ITR14 return?
For first time submission of the ITR14, signed off supporting annual financial statements (AFS) are compulsory for submission if the Company is classified as a Small Business or Medium to Large Business.

How will the ITR14 be signed?
On eFiling, the log-on of the Company representative or Public Officer will serve as the authentication/sign off for the ITR14.

What must the Company representative/Public Officer do if the ITR14 is not successfully submitted in the branch?
If the ITR14 cannot be successfully submitted in the branch, the SARS agent will inform the Company representative/Public Officer of the mandatory fields that are outstanding

Will the Company receive the assessment results immediately after submitting the ITR14?
The processing of the ITR14 will be real time on successful submission of the ITR14.

Can the Notice of Assessment and Verification Letters be emailed to the Company representative/Public Officer by a SARS Branch Agent?
Yes, if the ITR14 has been successfully submitted and processed in the branch, the Branch agent will provide the Company representative/Public Office

Will Annual Financial Statements and ITR14 schedules still be required when performing a request for correction on an ITR14 return?
The Annual Financial Statements and ITR14 schedules are optional.

Will the Company representative/Public Officer be able to perform a Request for Correction (RFC) on an IT14 submitted in the old outdated format?
Yes. However, only the following minimal information will be pre-populated and the Company will have to re-complete all fields on the new ITR14:

Will any data be pre-populated on a Request for Correction on the new ITR14?
Yes, if the ITR14 was completed in the new format, all the data that was completed on the first submission will be pre-populated on the revised declaration.

Under which conditions will an ITR14 Request for Correction be disallowed by SARS?
A Request for Correction on an ITR14 will not be allowed by SARS under the following conditions for the relevant year of assessment:

What must the Company representative/Public Officer do when a Request for Correction (RFC) is disallowed, but the Company is still dissatisfied with the assessment?
If a Request for Correction (RFC) for the relevant year of assessment is disallowed by SARS, the Company can submit an objection. 

Will a Company be able to submit a previous version of ITR14 after a request for correction (RFC) has been submitted?
No. Once a request for correction has been submitted on an ITR14 for the relevant year of assessment no action can be taken on the previous version, as it will be replaced by the new version.

Where can the Company obtain feedback regarding the progress of the ITR14 submission?
For information regarding the progress of a SARS verification, the channels specified below are available: For registered eFilers, view the status message under “eFiling Status” on the Income Tax Work Page;

Last Updated: 23/10/2015 1:45 PM     print this page
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