A Request for Correction on an ITR14 will not be allowed by SARS under the following conditions for the relevant year of assessment:
- An active verification is in progress for the Company and one allowable Request for Correction (RFC) or the supplementary declaration already submitted by the Company; or
- An active audit case in progress for the Company; or
- An agreed estimate was raised by SARS for the Company; or
- SARS has finalised an audit case or a Revised Declaration for the Company.