FAQ: 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 submit one revised ITR14 for the relevant year of assessment or an IT14SD.
  • However, if the Company has selected to submit the revised ITR14 and SARS is not satisfied with the revised ITR14, SARS will issue a subsequent verification letter indicating that submission of the IT14SD is mandatory.

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