Being Audited or Selected for Verification

Being selected for an audit or for verification are separate processes. This webpage explains the difference.  

What is verification?

Verification means that SARS checks the information that the taxpayer gives in a declaration or tax return. SARS compares this information against third-party data, financial and accounting records, and other supporting documents. Through verification, SARS ensures that the taxpayer’s declaration or return is fair and accurate. Once you have submitted your declaration or return, SARS can choose to verify these documents.  

Who can be selected for verification?

SARS can verify any taxpayer.  

What must I do if I am selected for verification?

SARS will notify you with an official letter that we have selected you for verification. This letter will show the due date or time-frames within which you must submit either:

  • The documents that SARS requests; or
  • Request For Correction (RFC). You must submit the Request for Correction if you want to change your original declaration.

The information that SARS will ask you to submit will depend on the tax type. If you are an eFiler, you can use eFiling to submit your documents. To do so, scan your documents and save them on your computer. Log onto eFiling, upload your material, and click “submit”. Alternatively, you can submit your documents through the SARS Online Query System on the SARS website. If unsure, book an appointment at a SARS branch and submit your documents there.  

During verification, take these steps:

  • Read SARS’s verification letter, which lists the information that you must send us.
  • Upload documents on eFiling: the link will become available once SARS has sent you the verification letter (refer to the guides on eFiling).
    • Upload all the material requested in your verification letter.  
    • Remember to click the “submit” button to send your documents to SARS. Once you have submitted, the link will close, so submit only when you are sure that you have uploaded the correct documents.
  • If you are submitting through the SARS Online Query System or at a branch, include your SARS verification letter when you submit your documents. Your letter contains a unique barcode that links the uploaded material to your tax records.
  • Note the appropriate document formats and file sizes:
    • .pdf, .doc, .docx, .xls, .xlsx, .jpg, and .gif enable SARS to view the documents.
    • The maximum size per document is 5 MB; you can upload up to 20 documents.

What can I expect during verification?

SARS will notify you if we would like to verify your return or declaration. We will attempt to verify your information within 21 business days after you have uploaded the requested documents. During this process, SARS can ask you to upload more information.

If you have a refund due, it will be paid only after verification.

If SARS finds that your tax declaration or return is incorrect, we will issue a revised assessment. SARS can also levy penalties if we find that you have understated the amount of tax you owe. A penalty can be up to 200% of the shortfall . SARS can levy harsher penalties for repeated cases of tax understatement, obstruction, or evasion.

What if I do not submit the information to SARS?

If you do not submit a Request for Correction or upload the required documents, SARS will send you a second letter. If you still do not respond by the deadline, SARS will issue a revised assessment based on the information that we have.

Tip: It is better to respond to queries from SARS straight away to avoid additional penalties.

What can I expect when the verification is complete?

Once SARS has finished verifying your information and found:

  • No issue with your tax position, we will send you a notification on eFiling or a letter through email or post that your verification is complete.
  • A discrepancy, we will issue a Notice of Assessment based on the revised assessment through eFiling, email, or post.
  • Financial risk posed by your tax position, we will issue a Referral for Audit Letter through eFiling, email, or post. Your tax return/declaration is then referred for an audit. If you have a refund due, the refund will be paid only once the audit is complete and you have passed the refund validations.

For taxes that are not assessed by you, such as Income Tax, SARS’s assessment normally becomes final within three years from the date of assessment. For self-assessed taxes such as Value Added Tax, SARS’s assessment becomes final five years from date of assessment. However, SARS can re-open an assessment if we find evidence of fraud, misrepresentation, or non-disclosure. SARS can extend the date on which an assessment becomes final, in some cases.

What if I disagree with the outcome of the verification?

You can dispute the findings of SARS’s verification. Refer to Objections for guidance.

What is an audit?

In an audit, SARS examines your financial statements, accounting records, and supporting documents to check that you correctly declared your tax position. If the taxpayer did not file a declaration or tax return, the audit will investigate if the taxpayer’s actions comply with tax law.  

Who can be selected for audit?

SARS can select any taxpayer for an audit.  

What should I expect if I am referred for an audit?

SARS can audit you even if we have verified your tax position (as above). A notification that SARS referred you for an audit does not mean that the audit has begun. Your audit officially begins when SARS sends you a Notification of Audit letter, which states that your audit has been allocated to a specific auditor. 

What steps should I take if I am selected for an audit?

Your Notification of Audit letter will tell you which documents to submit by a certain deadline. Alternatively, SARS will arrange to conduct a field audit at your convenience. In the case of a field audit, you can recover photocopy costs from SARS if you meet certain requirements. The information that SARS will ask you to submit will depend on the tax type and scope of the audit. SARS can also obtain information from any third party. SARS prefers to receive audit documents electronically (the Service Online Query System channel is electronic and physical documents can be submitted at a Branch) and can arrange for an Electronic Forensic Specialist to download these from your computer. If you are an eFiler, you can scan your materials, save them on your desktop, and submit this information on eFiling. Remember to click the “submit” button to send the documents to SARS. Alternatively, you can arrange with the auditor (a SARS official) indicated on the letter to collect your audit documents or to have them delivered.   

During an audit, take these steps:

  • Read your Notification of Audit letter and note the contact details of your SARS auditor.
  • Upload documents on eFiling: the link will become available once SARS has sent you the auditing letter (refer to the guides on eFiling):
    • Upload all the material requested in your letter.  
    • Remember to click the “submit” button to send your documents to SARS. Once you have submitted, the link will close, so submit only when you are sure that you have uploaded the correct documents.
  • If you are submitting through the
  • Note the appropriate document formats and file sizes:
    • .pdf, .doc, .docx, .xls, .xlsx, .jpg, and .gif enable SARS to view the documents.
    • The maximum size per document is 5 MB; you can upload up to 20 documents.

If you need help, contact your auditor mentioned in the Notification of Audit letter.

What can I expect during the audit?

  During an audit:

  • The Notification of Audit will indicate the initial scope of the audit.
  • SARS can request more information.
  • The SARS Auditor will produce an Authorisation Letter to conduct a field audit.
  • SARS will give you progress reports on your audit every 90 calendar days since your Notification of Audit was issued. SARS can choose not to give progress reports if we believe that it will harm the audit.
  • Refunds due will be paid only once the audit concludes.

An audit is more extensive than verification and can take from 30 business days to 12 months to complete. An audit can take longer than this depending on the complexity of the matter, the volumes of transactions involved, and the taxpayer’s cooperation. If you do not submit the requested information, SARS will raise an assessment based on information readily available or obtained from a third party.

SARS can make an original, additional, reduced, or jeopardy assessment based on an estimate.

If you need help, contact your SARS auditor mentioned in the Notification of Audit letter.

Tip: It is better to respond to queries from SARS straight away to avoid additional penalties.

What can I expect when the audit is complete?

SARS will prioritise finalising an audit within 90 business days from the date that we receive the audit documents we requested from you. If SARS finds no issue with your tax position, we will give you a Finalisation of Audit Letter through eFiling, email, or post to conclude the audit.

If SARS finds that your tax position should be adjusted, within 21 business days we will issue an Audit Findings Letter which explains the grounds for the proposed assessments. SARS will give the taxpayer at least 21 business days to respond to the Audit Findings Letter. If you disagree with SARS’s findings (see Objections), you should give evidence to support your dispute. If you disagree with SARS’s original tax assessment based on an estimate, you can submit the completed and correct tax return within 40 business days from the date of assessment or the due date.

If SARS still believes that audited taxpayers understated their tax position, SARS can levy penalties up to 200% of the shortfall. SARS can levy harsher penalties for repeated cases of tax understatement, obstruction, or evasion. SARS will revise the tax assessment after imposing the penalty.

SARS will use eFiling, email, or post to issue a Notice of Assessment and a Finalisation of Audit Letter, which details the grounds of the assessment, amounts due, and payment deadlines. Tax refunds due to you will be paid after the audit.

For taxes that are not assessed by you, such as Income Tax, SARS’s assessment normally becomes final within three years from the date of assessment. For self-assessed taxes such as Value Added Tax, SARS’s assessment becomes final five years from date of assessment. However, SARS can re-open an assessment if we find evidence of fraud, misrepresentation, or non-disclosure. SARS can extend the date on which an assessment becomes final, in some cases.

If you need help after an audit, phone the SARS Contact Centre on 0800 00 7277.

Voluntary Disclosure Programme

At any time during verification or an audit, taxpayers can approach the Voluntary Disclosure Unit to share information voluntarily. Refer to the Voluntary Disclosure Programme for guidance.  

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