FAQ: 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.
  • If the Company has selected to submit the revised ITR14 and SARS is not satisfied with the revised ITR14 declaration, SARS will issue a subsequent verification letter stipulating that submission of the IT14SD is mandatory.

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