ALL FAQs

When must the legal entity information of a company be verified and updated on the RAV01?
On submission of the Company Income Tax Return (ITR14), all legal entity data must be verified and outdated information must be updated on the RAV01 before the Company

When must the reconciliation detail be provided on the IT14SD reconciliation schedules?
When the “Reconciling difference” field on any of the following schedules exceeds R100, then it is mandatory for the Company to provide the detail(s) of the reconciliation differences in the Reconciling Items section of the IT14SD:

Which channels are available for submission of the IT14SD?
The IT14SD can be submitted through the following channels: -If the Company is a registered eFiler, electronically via eFiling; -If the Company is not registered as an eFiler, by visiting the nearest SARS branch.

How can the Company obtain the new format IT14SD?
Electronically via eFiling (where the Company is registered as an eFiler). • If the Company is not registered as an eFiler, the Company representative/Public Officer can visit the nearest SARS branch

Since the IT14SD form has format, will SARS accept the IT14SD complete in the old format and will SARS grant an extension for submission for IT14SD?
SARS communications will notify the public in advance with regards to the cut-off dates for submission of the old format IT14SD and the details pertaining to the new format IT14SD.

How can the Company obtain the new format IT14SD?
Electronically via eFiling (where the Company is registered as an eFiler).

Since the IT14SD form has been updated to a new format, will SARS accept the IT14SD completed in the old format. And will they also grant an extension for the submission of the IT14SD?
As communicated by SARS, after the cut-off date, the old format IT14SD will no longer be accepted by SARS and all postal submissions will be rejected.

When must the reconciliation detail be provided on the IT14SD reconciliation schedules?
When the “Reconciling difference” field on any of the following schedules exceeds R100, then it is mandatory for the Company to provide the detail(s) of the reconciliation differences in the Reconciling Items section of the IT14SD:

Which channels are available for submission of the IT14SD?
The IT14SD can be submitted through the following channels:-If the Company is a registered eFiler,

How do I get a Notice of Registration?
The following Notices of Registration will no longer be issued: IT150 – Notice of Registration [Personal and Corporate Income Tax (CIT)] VAT 103 – Notice of Registration [Value-Added Tax (VAT)] EMP103 – Notice of Registration (Payroll Taxes).

What is a RAV01 form?
The RAV01 is an online form that is used to perform the legal entity information changes at the SARS branch or on eFiling.

Does the RAV01 form pre-populate the company’s information?
Yes, the company’s information is pre-populated on the RAV01

Can the ITR14 form be submitted if the Company Representative/Public Officer has confirmed that the demographic information has not been verified?
No, the applicable information must first be updated at the SARS branch or on eFiling.

Which updates can be requested in the ‘Contact Details’ section?
The following details in the ‘Contact Details’ section can be updated:

Will relevant material be required for updates in the ‘Contact Details’ section?
No relevant material is required when updating information in the ‘Contact Details’ section of the RAV01.

Which updates can be requested in the ‘Physical Address’ section?
The Company Representative/Public Officer update the following details in the ‘Physical Address Details’ section on the RAV01:

Will relevant material will be required when requesting updates in the ‘Physical Address’ section?
No relevant material is required when updating information in the ‘Physical Address’ section of the RAV01.

Which updates can be requested in the ‘Postal Address Details’ section?
The Company Representative/Public Officer can request to update the following details in the ‘Postal Address Details’ section on the RAV01:

Can the Company Representative/Public Officer request to update the company’s banking details?
Yes,the Company Representative/Public Officer can request a change for the following bank details:

Will relevant material be required for updates in the ‘Bank Details’ section?
Relevant material is required when updating information in the ‘My Bank Details’ section of the RAV01.

Can the Company Representative/Public Officer details be updated?
The following Company Representative/Public Officer details can be updated:

What relevant material is required when updating Company Representative/Public Officer details?
The following relevant material is required when changing Company Representative/Public Officer details:

Can the legal entity information of a company be verified and updated on the ITR14 return?
No, the ITR14 form cannot be used to update the legal entity information of a company.

How long does it take for the updated information to be processed?
The updated information is processed immediately.

What is an IT14SD?
An IT14SD is a supplementary declaration in which Companies must reconcile Income Tax, Value-Added Tax (VAT)

Which Companies are required to submit the IT14SD?
A Company that is selected for verification by SARS will be issued with a verification letter indicating that the Company has the option to either

How will the letters for Companies identified for verification be issued to the Company?
The relevant verification letters will be issued by SARS to the relevant Company via the following channels:

Can the IT14SD be requested from the SARS Contact Centre?
No, The IT14SD cannot be requested via the SARS Contact Centre, as there will be no posting or email option for request of the IT14SD.

What is the difference between the old format IT14SD and the new format IT14SD?
The new format IT14SD has been enhanced to request the Company to complete all VAT registration numbers if the company is registered for VAT.

Can the Company representative/Public Officer view the old format IT14SD 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 IT14SD format via eFiling.

How will the Company be assisted with the completion of the IT14SD?
The IT14SD completion guide is available on the SARS website at www.sars.gov.za. All Companies are advised to carefully review

Will SARS be pre-populating any information on the IT14SD?
Yes, the IT14SD will be pre-populated with the following minimal information: Income Tax Ref No: Income tax reference number of the Company

What must a Company that was dormant for the full year of assessment complete on the IT14SD?
Since the Company did not trade for the full year of assessment, R0 (zero’s) must be completed for all fields on the IT14SD.

Are there any relevant material and declarations/returns required to complete the IT14SD?
Yes. The following previously submitted returns and declarations for the relevant year of assessment are required to complete the IT14SD:

Must the PAYE for connected entities be declared on one IT14SD?
The reconciliation must include all PAYE declarations connected to the entity. For example:

When should the company submit the IT14SD?
The IT14SD must be submitted by the due date specified in the verification letter issued by SARS.

Will SARS accept posted IT14SD’s?
If the IT14SD is received via postal submission, a rejection letter from SARS together with the submitted IT14SD will be

Must any relevant material be attached when submitting the IT14SD to SARS?
No, the returns and declarations must not be attached as relevant material when submitting the IT14SD to SARS. The relevant material

How will the IT14SD be authenticated?
On eFiling, the log-on of the Company representative/Public Officer will serve as the authentication for the IT14SD.For submission in the branch,

In which format must the information be prepared for capturing of the IT14SD in the branch?
The information required for capturing of an IT14SD in a SARS branch does not need to be prepared in a specific format/template. The only pre-requisite is that the data is

Will SARS assist in the interpretation of financial statements and the completion of the IT14SD containers?
The SARS agent will only capture the relevant data specified in the guide and completed on the IT14SD. The Agent will not assist in the completion of any of the containers or

Under which circumstances will SARS reject the IT14SD?
On eFiling and in the branch, the IT14SD form cannot be submitted successfully until all mandatory fields have been completed correctly and all form/business rules have been adhered to.

What must the Company representative/Public Officer do if the IT14SD is not successfully submitted in the branch?
If the IT14SD cannot be successfully submitted in the branch, the SARS agent will inform the Company representative/Public Officer

Can a Company that has been identified by SARS for verification submit both the revised ITR14 and IT14SD simultaneously?
No, the Company will on receipt of the initial verification letter for the relevant year of assessment be given an option to submit either the revised ITR14 or the IT14SD.

Will multiple submissions of the IT14SD be allowed during a verification case?
For the relevant year of assessment specified in the verification letter: -Multiple versions of the IT14SD can be submitted

Will the submission of additional supporting documents be sufficient to resolve a verification case?
The Company may be required to submit additional supporting documents for the relevant year of assessment during a verification case,

Will a Company be able to submit a revised ITR14 after submitting the IT14SD?
No. The Company will not be allowed to submit a revised ITR14 after submitting the IT14SD.

Where can the Company obtain information regarding the progress of the SARS verification?
For information regarding the progress of a SARS verification, the channels specified below are available: For registered eFilers, view the progress of the IT14SD processing by clicking on the “Query SARS status”

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