Completing an ITR14

How can the ITR14 be obtained & submitted?

The ITR14 can only be requested and submitted electronically by using the eFiling platform.
 

How do we complete the ITR14?

You can only complete the ITR14 via eFiling.
Taxpayers who have not yet registered for eFiling are encouraged to visit www.sarsefiling.co.za 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
      or
    • 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.

When 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:
 
Type
Description
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: 04/04/2019 2:10 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ

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