Guide to Complete the Company Income Tax Return ITR14 via eFiling

Summary

The purpose of this webpage is to assist the representative taxpayer/tax practitioner/public officer in the completion, submission and management of the Company Income Tax Return (ITR14) via eFiling. This document must be read in conjunction with the following External Guide – How to complete the Income Tax Return (ITR14) for Companies.

Introduction

Corporate Income Tax (CIT), also known as business tax, is a tax imposed on businesses incorporated under the laws of the Republic of South Africa. The income received from these businesses, must be derived from within the Republic or through a branch or permanent establishment within the Republic.

As part of the modernisation of Corporate Income Tax (CIT), which is aimed at improving efficiency and compliance, SARS has amended the dynamic ITR14 return. These enhancements include minimal legal changes and alignment of the definition of a foreign controlled company with the international OECD standards.

Note: If the Representative Taxpayer/Public Officer does not submit the ITR14 by the relevant deadline, the company will face an administrative penalty for non-compliance.

Information regarding Reportable Arrangements have been included in Section Reporting Reportable Arrangements of this webpage.

Company Income Tax Return

SARS has redesigned eFiling in an effort to embrace the benefits of emerging technologies and provide an optimized and secure digital environment. The new look is also intended to help promote voluntary compliance, reduce the administrative burden and provide you, our valued client, with a more intuitive and user-friendly experience. The redesigned functionality on eFiling will be implemented using a phased approach.
The look and feel of the ITR14 have changed and opens in ‘HTML5’.
- ‘HTML5’ is a version of the ‘hypertext mark-up language’, which is a type of technology used for structuring and presenting content on websites.
- Some of the advantages of HTML5 is that it is compatible with multiple web browsers (e.g. google chrome, edge, firefox, safari, and opera) and it offers improved access to users irrespective of the screen size, orientation and resolution of their devices.
SARS no longer require you to submit the Supplementary Declaration for Companies or Close Corporations (IT14SD) when identified for a verification. The requirement to submit an IT14SD when a verification case is created is replaced by a letter requesting specific relevant materials based on the reason for verification. The required supporting documents to be uploaded via eFiling to SARS via a supporting document link as per the current process.
Complete all mandatory fields as required, and it remains the responsibility of the taxpayer to ensure the information provided to SARS is accurate at the time of submission.
- Mandatory fields will display with an asterisk (*) and be highlighted in red if not correctly captured.
- A message will display underneath the field, “<field name> is a mandatory field.
For further assistance about eFiling registration, please refer to the “How to register, manage users and change user password on eFiling” which is available on the SARS website www.sars.gov.za .
Job Access with Speech (JAWS) forms are accessible for visually impaired taxpayers and will be implemented on all returns as part of SARS’ strategy.

Requesting the Return

Note: The company return must be activated in order to submit the ITR14 return via eFiling.
Click on the “Login” icon and once you logged on, click on the “Returns” button displayed on the main menu.
Click on “Returns Issued” and select “Income Tax (ITR14/IT12TR/IT12EI)” from the side menu options under “Returns Issued.”
- The “Return Search” screen will be displayed:

Select the appropriate year of assessment from the drop-down menu and click on the “Request Return” button.
The “Return Search” page will be displayed with the issued return listed. Click on the “Open” hyperlink displayed.

When 2025 Tax year is selected, the following updated message will be presented.
- Click “OK” to proceed and the return will be issued. If you click “Cancel”, the search grid will be displayed.

If there is any return in an issued/saved status when the submission due date is reached, and the return has not been filed through any other submission channel, those returns will be deemed overdue and will be indicated as follows:

Getting Started

Once you have requested the return, you will be routed to the “Income Tax Work Page”.

Before you capture the ITR14 return, you are required to validate your demographic details, which include your contact details, physical address, postal address, bank account details and other particulars of your representative taxpayer.
To verify or update any outdated demographic detail of the company, click on the “No – Maintain legal entity details now” button displayed on the “Maintain Legal Entity Details” pop up screen.

- You will be redirected to the following screen:

- Refer to the external guide “How to complete the Registration Amendments and Verification Form (RAV01)” on the SARS website for detailed information on how to confirm and verify the applicable company details.

- A subsequent screen to confirm appointed public officer compliance will be displayed with compliance details.

- When you click on the “Yes” button the pop-up screen will close.
To open the ITR14 return, click on the “ITR14” hyperlink.

The following buttons will be displayed on the “Income Tax Work Page”:
- “Maintain Legal Entity Details” – This button must be selected where the user wants to verify and or amend the demographic details of the company.
- “Request Historic Documents” – This button must be selected when the user wants to request historic notices of their assessment and statements of account.
- “Refund Status” – this button allows the user to enquire on the refund status of the return, if a refund is applicable.
- “Refresh Return” – This button must be selected where the user wants to pre-populate the ITR14 return with the latest IRP5 information available to SARS.
- “Submitted at Branch” – This button must be selected where the user submitted their ITR14 return via the SARS Office. Note: When this button is selected, the submitted return will be displayed on the “Returns History” menu option.
- “Return Submission Dashboard” – This button must be selected when the user wants to display the return submission dashboard.
- “Incorrect Return type” – This button will allow the user to request a different tax type in line with their registration to SARS. This button will only be displayed if the incorrect return type has been selected.
Note: The following with regards to any return which is applicable to a year of assessment prior to the implementation of the modernised ITR14 return:
- All the demographic information will be pre-populated onto the new ITR14 return.
- All other information must be recaptured.
- Should there be any old format IT14 returns on eFiling that are in an “Issued” or “Saved” status, after the implementation of the IT14 you will be presented with the below screen to choose:
  - “Continue” button to re-issue the return in the new ITR14 format.
  - “Cancel” button to action and return to the Income Tax Work Page.
  - “Print” button to print the IT14 return in order to recapture the information into the new ITR14 return.

If for example the “Continue” button is selected, the “Income Tax Work Page” will be displayed and the status will be updated to read as follows, “Return was replaced with latest version.”

Customize the ITR14 return

Once you have clicked on the “ITR14” hyperlink, the “Company/Close Corporation” section will be displayed to generate the relevant containers on the return for your completion.
Ensure that you complete all the questions on this page. Depending on the answer you provide to each question, subsequent question(s) may be displayed for completion.
- If any of the questions are changed after starting to complete the return, it may result in the following:
  - Existing sections on the return may be removed. The form will display a warning message to alert you of any potential loss of data captured; or
  - Additional sections may be displayed on the return for completion.

The first question displayed relates to the registration details of the company. If your answer to the question “Have the banking, public officer and contact details of the company been verified and confirmed as correct” is “No”, the following screen will be displayed:

If “Yes” is selected to the question “Have the banking, public officer and contact details of the company been verified and confirmed as correct”.

If “Yes” is selected, additional questions will be displayed according to the following headings below:
- Registered Details;
- Dormant;
- Company Type;
- Capital Gain / Loss Transaction;
- Voluntary Disclosure Programme;
- Small Business Corporation;
- Special Economic Zones(SEZ);
- Venture Capital Company Investments (if applicable);
- Deduction(s7F) in respect of SARS interest Repaid;
- Donations;
- Tax Credits;
- Company Information;
- Customs Information.
Select the appropriate answer and complete the questions displayed below each heading as displayed on the return.
- Note: Some of the sections will display additional fields to be completed depending on the answer selected.
With the enhanced eFiling look the content of the ITR14 is customised based on the following company types that are identified when the taxpayer completes the wizard:
- “Registered details”. When selected, questions relating to taxpayer registered details will be displayed as follows:

Dormant – For the creation of the customised ITR14 return a dormant company is classified as a company that was not actively trading and / or did not receive any income or incur any expenses during the year of assessment (e.g. if the company partially traded during the year of assessment, the company will not be regarded as a dormant company).
- Notice 600 of 2018 of Government Gazette 41704 was updated to indicate that dormant companies do not need to file a return, must only file the return if the specified following rules applies:
  - Every company or other juristic person, which is a resident that:-
    - derived gross income of more than R1 000.
    - held assets with a cost of more than R1 000 or had liabilities of more than R1 000 at any time during the 2024 year of assessment.
    - derived any capital gain or capital loss of more than R1 000 from the disposal of an asset to which the Eight Schedule of the Income Tax Act applies, or
    - had taxable income, taxable turnover, an assessed loss or an assessed capital loss must submit a return.
The dormant questions screen will be displayed as follows:

If the “Yes” tick boxes were selected the following message will be displayed:

After the share register was implemented, SARS did not cater for entities without shares / members, such as for example non-profit companies without members and cooperative societies.
The following questions to the “Company Type” container (as the first question) are added to the question wizard:

- If the “Yes” tick box is selected, a sub-question will be displayed: “Does the company have members?”
- If the “NO” is selected , nothing specific happens

Companies that are not dormant are classified as follows:

- Share Block Company – as defined in s1 of the Share Blocks Control Act, 1980 (Act 59 of 1980).
- A Body Corporate – as defined in s1 of the Sectional Titles Act, 1986 (Act 95 of 1986).

- Micro Business – a company with a qualifying turnover (as defined in Paragraph 1 of the Sixth Schedule to the Income tax Act) not exceeding R1 million and the total assets (current and non-current) do not exceed R5 million, and that is not otherwise classified as a Body Corporate/Share Block Company for purposes of the ITR14 return.

- Small Business – a company not otherwise classified as a Body Corporate/Share Block Company or Micro Business with a gross income (sales/turnover plus other income) for the relevant year of assessment (YOA) not exceeding:
  - R14 million and the total assets (current and non-current) of the company for the YOA not exceeding R10 million (for all YOA prior to 2013/04/30);
  - R20 million and the total assets (current and non-current) of the company for the YOA not exceeding R10 million (for all YOA after 2013/04/30 onwards).
    - If a taxpayer declared gross income greater than R14 million, the taxpayer is automatically classified as a Medium to Large Business and will have to complete all the data on the ITR14 return for Medium to Large Business Companies.
    - Note: When a taxpayer wants to perform a Request for Correction the definition of a Small Business changed as follows: Gross Income R20 million and the total assets (current and non-current).
    - This implies that any taxpayer that declared gross income greater than R14 million and less than or equal to R20 million will be reclassified as a Small Business and will be presented with a different ITR14 from that of a Medium to Large Business.

- 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.

The capital Gains /Loss Transactions screen will be displayed as follows:

- If the “Yes” tick box is selected on “Has any debt been reduced for no consideration which has the effect of reducing the company’s assessed capital loss under paragraph 12A(4) of the Eighth Schedule?
  - The sub-questions will be displayed:
    - Was the reduction for a local asset?
    - Was the reduction for a foreign asset?

The Voluntary Disclosure Programme screen will be displayed as follows:

Small Business Corporation tab will be displayed if the company type was “Small Company”, as indicated below.

Specific Economic Zones will be displayed as follows:

This section is introduced into the return from the 2020 year of assessment onwards.
- Does the company want to claim a deduction i.t.o. s7F i.r.o. SARS interest repaid that was previously taxed i.t.o. s7E?
  - “Yes” or “No” must be selected.
  - If “Yes” is selected, the “Deduction (i.t.o. s7F) of Interest Repaid to SARS that was Previously Taxed in terms of s7E” section will be displayed for completion.

Currently the ITR14 only requires the taxpayer to declare the “PBO number” of the institution to whom the donation is made. There is a need to also add the actual name of the organisation.
The Donations screen, where applicable in the specific tax year being completed, may be displayed as follows:
- If the “Yes” tick box is selected on “Does the company want to claim donations made to an approved organisation in terms of s18A?”.
  - The sub-questions will be displayed:
    - Is the company a collective investment scheme?

Venture Capital Company Investments, where applicable in the specific tax year being completed, the following screen may be displayed as follows:

- The Venture Capital Company Investments question and container will only be displayed for 2022 YOA and prior. An error message will be displayed for years from 2023 onwards.
The Tax Credits screen will be displayed as follows:

The relevant Company Information questions applicable to the specific Company Type will be displayed. Below is an example of the Small company questions.
- If the “Yes” tick box is selected on “Is the company a partner in a partnership/joint venture?
  - The sub-question will be displayed:
    - How many partnerships/joint ventures?
- If the “Yes” tick box is selected on “Is the company listed on a recognised stock exchange as referred to in paragraph 1 of the Eighth Schedule?”
  - The sub-question will be displayed:
    - How many different classes of shares have been issued by the company?
- If the “Yes” tick box is selected on :Did the company qualify for an Urban Development Zone deduction (s13quat)?”
  - The sub-question will be displayed:
    - Was the building or part of the building brought into use after 31 March 2025?

- If the “Yes” tick box is selected on “Did the company enter into any reportable arrangement in terms of s34 – 39 of the Tax Administration Act or s80M – s80T of the Income Tax Act?”
  - The sub-question will be displayed:
    - Specify the number reportable arrangements

The Customs Information will be displayed as follows:
- If the “Yes” tick box is selected on “Is the company registered/licensed for Customs purposes?”
  - The sub-question will be displayed:
    - Indicate the number of Customs Client Codes allocated to this company.

The Buttons:
- “Prev” – will assist in going back to the previous question.
- “Next” – will assist in moving to the next question

- “Continue to Form” button will be displayed in the Customs Information tab, after the completion of all the questions in the wizard section.

Note: When some or all the fields are not completed, the wizard heading will remain red and once all the fields are completed, the wizard heading will change to green.
The ITR14 return must be completed and submitted to SARS within 12 months after the financial year end of the company.
For the ease and speedy process of filing your ITR14 return, we have structured this guide such that the entire filing process relating to the management of your ITR14 return via eFiling is described. However to unpack the ITR14 return form for the purposes of completion, we recommend that you access the ‘Comprehensive guide to the ITR14 return for companies’ which is available on the SARS website www.sars.gov.za

Completion of the ITR14 Return

The following minimal demographic details will be pre-populated:
- Registered name;
- Trading Name;
- Company/CC registration number; and
- Financial Year End (CCYYMMDD).

Tax Practitioner Details (if applicable)

Complete Tax Practitioner details.

Voluntary Disclosure Programme

Note: An Application under the Voluntary Disclosure Programme must not be utilised for the submission of tax returns to claim refunds across the various tax types namely PIT, CIT, PAYE, and VAT.
If a taxpayer has applied for voluntary disclosure:
- A Taxpayer must remember to include all default amounts including previously understated income, previously overstated expenses that results in an understatement for the applicable tax year.
- Note: that the VDP application number completed on a tax return must be in respect of a validated VDP application meeting all of requirements of section 227 of the Tax Administration Act.
- Note: A VDP submission may not result in a credit/refund due by SARS; if an assessment results in a credit/refund, the return will be rejected as it does not meet the Voluntary Disclosure Programme legislative framework. The taxpayer must please contact the Voluntary Disclosure Unit for more information.
- Message displayed to taxpayer.
  - “The Return you are submitting does not meet the Voluntary Disclosure Programme legislative framework. Please contact the Voluntary Disclosure Unit for more information”.

Declaration

Complete the Declaration

The container headings will be listed according to the selection made on the wizard questions.
Note:
- When completing the return the heading of the containers will change to blue if completed correctly and if not, the heading container will remain red.

- The ITR14 can be saved at any point in time and completed at a later stage. Not all the mandatory fields need be completed before saving the return. The saved ITR14 can be opened and edited or completed at any time before submission.

Submission of the ITR14 Supporting Documents

Once all the questions have been answered on the “Company/Close Corporation Information” section of the ITR14, the relevant containers will be generated and displayed for completion.
For Small Businesses and Medium to Large Businesses, the submission of the signed off Annual Financial Statements (AFS) is compulsory on first time submission of the ITR14. The AFS must as a minimum contain the following:
- Income Statement;
- Balance Sheet; and
- Notes to the AFS.
The submission of financial statements is optional if the company is classified as:
- Dormant;
- Body Corporate / Share Block;
- Micro business.
The AFS must be signed by the Company Representative or Public Officer. If the AFS of the Company is in draft format at the time of submission of the return, the onus will be on the signatory of the draft AFS (i.e. Company Representative/Public Officer) whether to submit the return or wait until the AFS are finalised.
- If SARS does not identify any risk when the return is submitted, with the draft AFS attached, the company can submit a correction and attach the final AFS without having to lodge an objection. If SARS identifies any risk when the return is submitted, with the draft AFS attached, the company has one opportunity to submit a correction with the final AFS attached. It is only where SARS identifies any risk on the final return (correction) that the company must follow the formal objection process should the company disagree with the final assessment.
- Although financial statements are not mandatory for Dormant Companies, Micro businesses, Share block companies or Body Corporates, the option to upload the relevant materials will be made available on the “Income Tax Work Page”.
The following schedules are available on the SARS website www. sars.gov.za (where applicable the schedules must be completed and submitted with the ITR14 as relevant supporting documents):
- A farming schedule (IT48) for companies that conducts farming activities.
- A company that conducted short term insurance activities must complete the ICS01 Short term insurance schedule.
- A company that conducted mining activities must complete the GEN-001 Mining schedule.
- A company that elects to be a Headquarter Company must complete the RCH01 Schedule for companies electing to be a Headquarter Company.
- A Controlled Foreign Company should complete the IT10A/B Controlled Foreign Company CFC return:
  - “IT10A – Controlled Foreign Company (CFC) – prior 2012” is applicable for years of assessment commencing prior to 1 April 2012.
  - “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) returns IT10A (prior 2012) or IT10B (2012 onwards) is compulsory.
  - A new format of the IT10B return has been introduced.
Note: that if the participation rights percentage in any controlled foreign company is at least 10%, the tax representative or tax practitioner is required to submit the applicable supporting schedule upon submission of the return.
The group structure organogram is compulsory for submission where the company is classified as a small or medium to large company and has confirmed subsidiary details on the return.
Note: All supporting documents and applicable schedules to the AFS must be retained for a period of 5 years after the date of the assessment.

Upload of Supporting Documents

Note: The maximum allowable size per document may not be more than 5MB per file that can be uploaded and submitted to SARS via eFiling.
A “Supporting Documents” hyperlink will be created on the Income Tax Work page to allow for the submission of the documents.

Below is an example of the “Upload Documents” page that will be displayed.

Click on the “Upload” button. This will allow you to browse for the documents saved on the computer, external storage devices and /or networks to be uploaded.
- ITR14:

The uploaded document(s) can be viewed or removed.
Select the “Back” button to be directed to the relevant work page, or the “Submit” button to proceed to submit the uploaded supporting document(s).
Ensure that you choose the correct classification options available:
- Annual Financial Statements (AFS).
- Supporting schedules which could consist of:
  - A farming schedule (IT48);
  - IT10A (prior to 2012) or IT10B (2012 onwards) Controlled Foreign Company CFC);
  - ICS01 Short term insurance company schedule;
  - GEN-001 Mining Schedule;
  - RCH01 Schedule for companies electing to be a Headquarter Company;
  - Group Structure Organogram;
  - Other Schedules;
  - Supporting Documents.
A submission message will be displayed, and the Supporting Documents status will be updated on the Income Tax Work Page.

The status on the Income Tax Work Page will change from “Return Ready for Submission to SARS; Awaiting Submission of Supporting Documents” to “Filed” once the documents have been successfully uploaded and sent to SARS.

If you wish to submit additional supporting documents, click the “Add supporting documents” button on the Income Tax Work Page, and the relevant screen will be displayed, as indicated below. Follow the above process to upload the additional documents.

Reporting Reportable Arrangements

A reporter should upload the saved RA01 as a mandatory document to the upload supporting documents group. Please note that the RA01 document or the contents will not be validated to ascertain correctness of the documents.
The Reportable Arrangement (RA01) form should be submitted with the following the relevant materials/supporting documents:
- The Reportable Arrangement (RA01) form (Required)
- Multiple optional documents may be uploaded.
  - Note: The maximum allowable size per document may not be more than 5MB per file, and up to 20 files, can be uploaded and submitted to SARS via eFiling.
The taxpayer should inform SARS of any reportable arrangements.
To access the Reportable Arrangements functionality on eFiling, click on the “Services” top menu, then “Additional Services” tab on the left and the “Reportable Arrangement” sub-menu.
The following note will be displayed on the Reportable Arrangements page: Note: To open and complete the “Reportable Arrangement Form (RA01)”, access the form here: https://www.sars.gov.za/ra01-reporting-reportable-arrangements-external-form/.

When you click on the “View/Report Reportable Arrangements” button, a new page containing submitted reportable arrangements, if there is any, will be displayed as follows:

The submitted reportable arrangements page contains the following details:
- Return Type – RA01.
- Status – one of the following may be displayed:
  - Filed – Documents submitted but not yet processed.
  - Documents submitted to SARS – Documents are successfully sent to SARS.
  - An error occurred when trying to send to SARS – Error when uploading documents or when sending out an email.
- Date – The date at which the documents were uploaded.
- Reference Number – Reporter’s Tax reference number as captured on the “Reporter’s Tax Reference Number” screen.
- Last updated by – The initials and surname of the profile uploading the documents.
- Submission reference number – This number will be generated when the documents were uploaded.
- Action – View button is the link to view supporting documents.
When you click the “Submit New Reportable Arrangements” button the following screen that requires the reporter’s Tax reference number will be displayed:

After completing the tax reference number and clicking “continue” you will be redirected to the upload supporting documents page. Below is an example of the “Upload Documents” page that will be displayed.

On the “Upload documents” page there are two sections: One for the Report Reportable Arrangements (RA01) form, and another section where all the supporting document related to the RA01 form must be uploaded.
Click “Upload” in the “RA01 form (Required)” section and browse to the completed RA01 saved on the computer, external storage devices and/or networks to be uploaded.

Alternatively, click “Upload” in the “Optional documents” section, and browse to the completed RA01 saved on the computer, external storage devices and/or networks to be uploaded.

After the uploading of the documents, the screen will display the following status information:
- The Reportable Arrangements supporting documents upload page will contain the following details:
  - Types of documents format that can be uploaded and submitted to SARS.
  - Upload Status – Converted and stored is successfully submitted.
  - Document Name – Name of the uploaded document.
  - Document size – Size of the uploaded document.
  - Upload button – Button to upload documents.
  - Eye icon – Link to view the uploaded document.
  - Back Button – Redirects Reporter to the “Submitted Reportable Arrangements” search page.
  - Submit – Button to submit supporting documents to SARS.
The uploaded document(s) can be viewed or removed.
Select the “Back” button to be directed to the “Submitted Reportable Arrangements” page, or the “Submit” button to proceed to submit the uploaded supporting document(s).
Upon clicking “Submit” the RA01 and optional supporting documents will be uploaded to SARS.
- A confirmation message will appear indicating that it is important to upload all the documents required to prevent any delays in processing the submission from SARS as it will not be possible to add documents later on through this channel.
- Click “Continue” to proceed, or “Cancel” to upload more documents.

- Note: That the RA01 document or the contents will not be validated to ascertain correctness of the documents.
- A check will be done that the “RA01 form – Reportable Arrangements” has been uploaded.
  - If not, an error message will be displayed: “Please attach the completed Reportable Arrangement (RA01) form before submitting to SARS”. The user will be forced to upload the RA01.
- A “Reportable Arrangement” submission reference number will be generated when the documents was uploaded successfully, and the following message will be displayed:
  - “Your submission reference number is {***********}.
  - Once the submission has been processed you will be issued with an Acknowledgement of Receipt letter that will contain another reference number (the “Reportable Arrangement (RA)” Reference number) for use in all future communication”.

The documents have been uploaded, and the user will be returned to the “Submitted Reportable Arrangement” page with the statuses being displayed.
Once the documents have been submitted the RA01 will be allocated and dealt with by the relevant division within SARS.

Request for Correction

A Request for Correction (RFC) can be performed on a previously submitted ITR14 for the relevant year of assessment.
An RFC will not be allowed by SARS under the following conditions:
- An audit case has been finalized; OR
- A standalone RD or agreed estimate was performed by a SARS user; OR
- The requested relevant material has been submitted by taxpayer since the Compliance audit case was created; OR
- An active Limited / Full scope audit case exists
If the company is dissatisfied with the assessment, a notice of objection must be lodged.
The return will be pre-populated with the most recent ITR14 information submitted and a new version number will be allocated when Request for Correction (RFC) is requested.
If the return was submitted in the old IT14 format, you will be presented with a new ITR14 pre-populated with minimum information. You will be required to re-capture the information in the new ITR14 format.
Upon the subsequent submission of the ITR14, the submission of the AFS is optional.
Once an RFC has been submitted, no action can be taken on the previous version, as it will be replaced by the new version.
Select the relevant filed return by clicking the “Open” hyperlink that is found on the “Returns History” menu option and the Income Tax Work Page will be displayed.

Click on the “Request Correction” button.

A new version of the return will be created, and the status will reflect as “Saved.”

Click on the “ITR14” hyperlink to open and edit the return.
- Note: The return will be displayed with pre-populated information previously submitted.
To change the submitted answers, select the relevant question under “Company / Close Corporation Information.”
Edit all the relevant information, where required. Continue to the following page if there are no changes to be made on the demographic information.
If there are changes to the questions, a warning message will be displayed. Take note of the message and click “Yes” to continue.

Click on the relevant field to change the previously submitted financial information.
After completing the return, you can save the return before submitting by clicking on the “Save” button displayed at the top left-hand corner of the return.

The following message will be displayed:

Click “Continue” to save the return.
- Note: that the status of the return will be displayed as “Saved”.

Click on the “ITR14” hyperlink with a “Saved” status to open and submit the return.
After verifying that all the information on the ITR14 has been completed accurately and correctly, file/ submit the return by clicking on the “File Return” button displayed at the top left-hand corner of the return.
The following screen will be displayed:

Click on the “Continue” button to finalise your submission.
If no changes have been made to the second version of the return, the following message will be displayed. Click “Close” to close the message.

The status of the amended ITR14 will change to “Filed through eFiling” once it has been submitted to SARS.

Section 98 Withdrawal of Assessments

In terms of section 98 of the Tax Administration Act 28 of 2011 SARS may, despite the fact that no objection has been lodged or appeal noted, withdraw an assessment which—
- was issued to the incorrect taxpayer;
- was issued in respect of the incorrect tax period; or
- was issued as a result of an incorrect payment allocation.
Total discharge refers to filed returns that were cancelled by SARS.
If the return(s) was submitted via eFiling, the status of these return(s) will be updated to “Cancelled”. If there is more than one version of the return, all the versions’ statuses for the applicable year of assessment will be cancelled. These include returns that were filed through another channel and processed on eFiling.
For assessments that have been totally discharged, you will not be allowed to request for correction, make payments or dispute the total discharged returns. If there is any supporting document group open, upon receipt of Total Discharge assessment notice, supporting document group will be closed since the associated return is cancelled.
Since the return is cancelled in totality, you will be allowed to issue, capture, and submit a new return for the same year of assessment.
When you attempt to file a dispute case (RFR/NOO/NOA/Condonation and Request for Reason/Request for Remission) while the total discharge is in progress or the assessment is withdrawn, the following message will be displayed:
- “Please note that a case to withdraw the assessment for the selected year of assessment is in progress. Therefore, you will not be allowed to file (RFR/NOO/NOA/CON/RFRE).”
When you attempt to file a Request for Correction (RFC) while the total discharge is in progress or the assessment is withdrawn, the below message will be displayed:
- “Please note that a case to withdraw the assessment for the selected year of assessment is in progress. Therefore, you will not be allowed to file a Request for Correction”.
When a Total discharge has been finalised and you request a dispute case (RFR/NOO/NOA/Condonation and Request for Reason/Request for Remission), the following message will be displayed:
- “No Assessment Found”.
You may request SARS to withdraw the assessment based on the Financial Year-end changes, Fraud, Duplicate Registration/Tax Reference Number, or Incorrect taxpayer return submission.

Request for Section 93 Reduced Assessment

Request for Reduced Assessment should be requested to the extent that there is reasonable ground to believe that the return submitted was a fraudulent and/or fictitious submission for the reporting year of assessment.
The Taxpayer’, want to be able to make smaller or minor changes when a readily apparent undisputed error is found in his/her assessment or submitted return via the new Reduced Assessment process.
To request for Reduced Assessment, click on “Request for Reduced Assessment” from the side menu options under “Request for reduced assessment.”

- The following menu will be displayed on the sub-menu’s:
  - New.
  - View Saved.
  - View Submitted.

New Request for Reduced Assessment

When you select “New” in the sub-menu, a new page will be opened:

- The following fields/items will be displayed on the new screen:
  - Tax Type:
  - Prepopulated with Company Income Tax:
    - Reference Number,
    - Prepopulated with taxpayers’ Tax Reference number.
  - Period:
    - Selectable by taxpayer from 2019 to current Tax year +1.
- Next Button:
  - When you click the “Next” button, the following checks will be done:
    - eFiling will check if there is an assessment (ITA34C) raised for the selected Tax year:

- - There is no Assessment is found for the tax year selected, there will be a warning message displayed: “Notice of Assessment not found “and you will be prevented from continuing with the process.
  - There is an active dispute case found, a warning pop-up message will be displayed to the you:

- - “Please note that there is an Assessment initiated by SARS, which is in progress. Once the case has been finalised, you may submit your request for reduced assessment”.
    - When you click on the “Ok” button you will be returned to the Request for Reduced Assessment(RRA) process search page, and you will not be allowed to continue with the process.
  - Note: The Dispute cases can be created regardless of whether there is an RRA case in progress or not.
  - There is an existing RRA case in progress, the following rejection pop-up message will be displayed :
    - “Please note that Request for Reduced Assessment is in progress for the same assessment year”.
    - An “Ok” button will be displayed which will redirect you back to the RRA process search page.
  - There is an existing Audit or RD case in progress, the following rejection pop up message will be displayed:

- - - “Please note that there is an Assessment initiated by SARS, which is in progress. Once the case has been finalised, you may submit your request for reduced assessment”.
    - An “Ok” button will be displayed which will redirect the user back to the RRA process search page and you will not be allowed to request the return or continue with the RRA process.
  - There is an active Estimated Assessment (EA) or agreed estimate in progress for the selected year of assessment the following pop-up message will be displayed:

- - - “Please note that there is an Assessment initiated by SARS which is in progress, should you wish to continue to submit your request for Reduced assessment click Continue else close and exit the page” .
    - A “Continue” and “Cancel” button will be displayed, where “Continue” button is selected, you will continue with the process as normal and where “Cancel” button is selected, you will exit the process.
    - This warning message will not block the request of the Request for Reduced Assessment and you will be allowed to submit the Reduced Assessment as normal.
  - The assessment has been prescribed; the following pop-up message will be displayed:
    - Please note that the assessment is older than 3 years, your request in terms of Section 93(1)(d) is not allowed.
    - An “Ok” button will be displayed which will redirect you back to the RRA process search page and you will not be allowed to request the return or continue with the RRA process.
- When all the checks pass, an HTML5 interactive form will be opened for you to complete.

Taxpayer Information

Complete the fields on the container:
- Nature of Person,
- Tax Practitioner / Representative.

Physical Address Details

Complete the fields on the container:

Unit No.
Complex(If applicable).
Street No.
Street/Farm Name.
Suburb/District.
Country.
Postal code.

Postal Address Details

Complete the fields on the container:

Mark here with an “X” if same as above or complete your Postal Address.
Is the Postal Address a Street Address Y/N.
Unit No.
Complex(If applicable).
Street No.
Street/Farm Name.
Suburb/District.
Country.
Postal code.

Details of Request for Reduced Assessment

Complete the fields on the container:

Section 93(1)d.
- Error by SARS.
- Error by Taxpayer.
Section93(1)e.
- Failure to submit return/incorrect return by third party under section 26 or employer under a tax Act submitted.
- Processing Error by SARS.
- Fraudulent return submitted by an unauthorised person.

Grounds of Request (Full reasons to substantiate the request)

Complete the fields on the container:

Grounds of request.
Supporting documents to be attached.
Amounts.
Source Codes.
Amounts Reflected on Assessment.
Amounts that should be Reflected on Assessment.

Submission of the Form

Once the form is completed, you can submit the form and the following message will be displayed to upload supporting documents:

- “Your request has been received, you may upload and submit your supporting documents once the upload button is enabled for your request to be successfully submitted”.
- When you click “OK”, subsequent message will be displayed:

“NOTE: You need to upload and submit your supporting documents for SARS to finalize your Reduced Assessment request once the upload button is enabled”.
Once the case number is received and processed, upload the supporting documents.

Once Supporting Documents have been uploaded, you will be able to submit the supporting documents and only one Request for reduced assessment per tax period can be submitted.

Once the form is successfully uploaded following message will be displayed:

Once the Submission has been completed successfully, eFiling will send a new Receipt Confirmation letter as well as the subsequent Outcome letters that refers to as:
- Disallow.
- Allow.
- Partially Allow.
- You will be able to View the submitted application on the View Submitted sub-menu.

View Saved

When the “View Saved” sub-menu is selected, a new page will be opened:
- A “Save” button on the form page will allow you to save the captured data.
  - If you select “Save” button, the form information will be saved, and you will be able to open the Form from the “View Saved” sub-menu item.

- The following fields/items will be displayed:
  - Name of the CIT Taxpayer:
    - Name of the CIT Taxpayer who is requesting Reduced Assessment.
  - Reference Number:
    - Reference number of the Company requesting Reduced Assessment
    - Field must be prepopulated and locked.
  - A search function will be presented on to your screen.
  - The following fields/items will be displayed for the user to search for a particular submitted form:
    - Company Taxpayer Name:
      - Name of the CIT Taxpayer who is requesting Reduced Assessment.
      - Field will be prepopulated and locked
    - Reference Number:
      - Reference number of the CIT Taxpayer requesting Reduced Assessment.
      - Field will be prepopulated and locked.
    - Tax Period.
    - Search Button:
      - When you click the “Search”, the relevant submitted item will be returned for you to view with the above fields displayed.
  - Status:
    - The status will indicate “Saved”.
    - Tax Period
    - Status Date
    - Date at which the form was last Saved.
  - Open Form:
    - Link/Button to open the selected Saved form.
    - he saved forms will be listed and ordered from the earliest saved form to the latest.
    - If this is selected, the form will open for the taxpayer to complete.

Once the form is completed, you can save/submit the form and the following message will be displayed to upload supporting documents:
- A message will be displayed : “Your declaration has been successfully saved on eFiling System. Please note that you may click on the ‘Submit’ button when you have completed all the outstanding information on your return, and this will be submitted to SARS.”
  - When you click “Submit” button: the below message will be displayed:
    - A Message will be displayed: “Your declaration has been successfully submitted”.
  - Note: You need to upload and submit supporting documents for SARS to finalize the Reduced Assessment request, refer to section Submission of the Form.
  - The form can be viewed in a read only format and by clicking the “Print” button.

View Submitted

When the “View Submitted” sub-menu is selected, a new page will be opened:

The following fields/items will be displayed:
- Name:
  - Name the CIT Taxpayer who is requesting Reduced Assessment.
- Reference Number:
  - Tax reference number of the CIT Taxpayer requesting Reduced Assessment.
- Period:
  - Tax year period of which the Request for Reduced Assessment was requested for.
- Status Date:
  - Date on which the form was submitted.
- Link to the supporting documents:
  - Status.
  - In Progress.
  - Awaiting Documents – this will be displayed when you have not uploaded supporting documents on eFiling to be sent to SARS.
  - Submit Uploaded Documents – this will be displayed when you have uploaded support documents but has not yet submitted the SARS.
  - Filed – this will be displayed once the uploaded supporting documents have been submitted to SARS.
- Open:
  - The form will open the submitted RRA form in a read only format.

View the ITR14 Status

Click on the “Query SARS Status” button on the “Income Tax Work Page” to view the progress of the submitted ITR14.

Below are examples of statuses that may be displayed:

The following return status may be displayed where the ITR14 has been revised:
- An internal revision was initiated by SARS on your Company Income Tax Return (ITR14).
- The internal revision of your Company Income Tax Return (ITR14) by SARS has been pended.
- The internal revision of your Company Income Tax Return (ITR14) by SARS has been cancelled.
- The internal revision of your Company Income Tax Return (ITR14) by SARS has been finalised.

Return submission Dashboard Status

The return submission dashboard status enables you to view the progress of the submitted Company Income Tax return.
Click on the “Return Submission Dashboard” button displayed on the “Income Tax Work Page.”

The status of the ITR14 will be displayed.
- Please Note: More than one description may be listed, depending on the status of the ITR14.

The statuses may be displayed in the following instances:
- SARS is awaiting your relevant material in order to finalise the process: This status is displayed if the ITR14 has been assessed and referred for audit verification. The status will have red indicator. This status may be displayed in an instance where:
  - A letter requesting submission of relevant material/revised declaration was issued already.
  - The ITR14 is assessed and referred for verification.
  - A letter requesting submission of relevant material/revised declaration would have been issued, but no response was received.
  - A final demand letter was sent.
  - A revised ITR14 has been submitted, but there is no accurate match between the information submitted and information South African Revenue Service (SARS) has.
  - Two instruction letters were issued requesting the submission of the relevant material/revised declaration, but no response was received.
  - Two instruction letters were issued requesting submission of the relevant material/revised declaration, and the information was also requested telephonically, but no response was received.
- Verification in progress: This status is displayed if the ITR14 is referred for verification. The status will have an amber indicator. This status will be displayed in an instance where:
  - The relevant material has been received and are being evaluated.
  - SARS is awaiting the supporting documentation in order to finalise the process: This status is displayed if the ITR14 is referred for verification. This status will have a red indicator.
- Audit in progress: this status is displayed if the ITR14 referred for audit. The status will have an amber indicator. This status will be displayed in an instance where:
  - Verification of the ITR14 is completed but selected for audit. A written correspondence will be sent.
  - The audit is still underway. An auditor from SARS will contact the tax representative to discuss the outcome of the audit.
- ITR14 verification completed and assessment finalised: this status is displayed if the assessment is accepted, and no adjustments have been made in respect of the ITR14. This status will have a green indicator.
Ensure the requested information or revised declaration is submitted by the due date as indicated on the letter.
In some cases, verification could take up to 12 months depending on the volume of the audit cases.

Access the Notice of Assessment

After the ITR14 has successfully been submitted, the Notice of Assessment (ITA34C) will be issued with details of the assessment.
You will be redirected to the “Income Tax Work Page” after submitting the ITR14, where a pop-up screen will appear stating the ITA34C has been issued.
To access the ITA34C, click on the “Open” button displayed on the pop-up screen.
Alternatively you can view your ITA34C on the “Income Tax Work Page” by proceeding as follows:
Below the “Notice of assessment” column, click on the “ITA34C” hyperlink.

You can also access the ITA34C by clicking on “Request Historic Documents” on the Income Tax Work page.

Click on “I want to request a historic Notice of Assessment” and select the relevant year of assessment from the dropdown list.

After the ITA34C has been issued, you may choose one of the following options:
- Accept the assessment and make the necessary payment
- If you are dissatisfied with the results of the assessment, you can submit a revised declaration by following the RFC process
- If the RFC is not allowed by SARS based on the criteria specified in “Request for a Correction” above, an objection must be submitted. The existing dispute resolution process must be followed when objecting to the assessment. For further assistance with the dispute process, refer to “Guide to submit a Dispute via eFiling” available on the SARS website www.sars.gov.za

Make Payment to SARS

A payment can be made, where the results of the assessment are accepted.

Select “Make Payment” on the Assessment Notice or the Income Tax Work Page screen to proceed to make a payment.
The “Payment Summary” screen will be displayed:

A confirmation message will be displayed. Click “OK” to proceed or “Cancel” to close the message and be directed back to the payments page.

If no banking details are loaded on eFiling, a message will be displayed to set up banking information as indicated below.

Click “Setup banking information” and the “Banking Information” screen will be displayed. Complete all the relevant information and click the “Save” button to upload the banking information onto eFiling.

To make a payment, select the amount you want to pay, and the option you want to use to make the payment.
- Click on the “Pay Now” button.

Select the correct “Account Name” and “Payment Request Date”.

The Bank Details will be populated and the “Amount Due” will be displayed below “Payment Summary.” Click on the “Pay Now” button.
A message will be displayed to inform you of the bank authorisation that must be completed by the owner of the bank account.

Click “OK” to proceed and the “Confirm Payment Initiation” screen will be displayed.

Click on the “Confirm” button and a pop-up message will be displayed:

Click on the “OK” button to continue.
If the payment was not successful, a message will be displayed on the Payment Initiation Result screen as indicated below.

Click on the “Print Confirmation” button to print the proof of payment for your own records.
Kindly Note: This is only a payment instruction, and the payment must be released from the respective internet banking account.

Termination of Activities

If an entity wishes to terminate its activities proceed as follows:
- Click on the “Returns” button displayed on the main menu;
- Click on “Returns Issued” displayed on the left menu;
- Select “Income Tax (ITR14/IT12TR/IT12EI)” from the side menu options under “Returns Issued.”
- Note: the “Return Search” screen will be displayed.

Select the future return (current year +1) on the drop-down year of selection.
The following pop-up message will be displayed:

Click on the “OK” button to proceed.

Access Letter/Notifications

SARS will communicate through letters published directly on eFiling.
Click “Search Correspondence” below “SARS Correspondence.”

Select all or complete one of the following:
- Tax Type;
- Tax Year;
- Letter type;
- Notice Types;
- Message Types.
- Complete the Income Tax reference number and year. Select the appropriate dates to search.

Click on the “Search” button and the list of letters issued will be displayed to view.
The results section will list all the correspondence issued for the selected information completed in the search correspondence step above.
- Acknowledgement letter.
- Request for Relevant Material.
- Disallow Letter.
- Partially Allow letter.
- Allow letter.

Request a Statement of Account

Click on the “Request Historic Documents” button displayed on the Income Tax Work page. Select “I want to request a Statement of Account” and click on the “Next” button

Select the period, for which you would like to receive your Statement of Account and click on “Request”.
- 6 months to date;
- Defined date range (“From” Date and “To” Date).

A hyperlink will be displayed if the statement of account is successfully generated.

Click on the hyperlink to view the statement.
The following message will be displayed if the statement is not immediately available: “The document you have requested will be available on your eFiling profile within 24 hours. If for any reason you do not receive it within this period, please try again“.
Click on “Back” to return to the Income Tax Work Page.

Definitions, acronyms and abbreviations

The definitions, acronyms and abbreviations can be accessed here – Glossary webpage.

Legal disclaimer: In the event of conflict or inconsistency between this webpage and the PDF version of the guide, the latter shall prevail.

Guide to Complete the Company Income Tax Return ITR14 via eFiling

Table of Contents

Summary

Introduction

Company Income Tax Return

Completion of the ITR14 Return

Submission of the ITR14 Supporting Documents

Reporting Reportable Arrangements

Request for Correction

Section 98 Withdrawal of Assessments

Request for Section 93 Reduced Assessment

View the ITR14 Status

Access the Notice of Assessment

Make Payment to SARS

Termination of Activities

Access Letter/Notifications

Request a Statement of Account

Definitions, acronyms and abbreviations