FAQ: 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:

  • An active verification is in progress for the Company and one allowable Request for Correction (RFC) or the supplementary declaration (IT14SD) 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.

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