|Guide||Guide for the Voluntary Disclosure Programme|
|Guide||Guide for the Special Voluntary Disclosure Programme|
|Guide||Guide for Treatment of PAYE for VDP Purposes|
|Guide||Draft Guide: Special Voluntary Disclosure Programme (v1.2)|
Contact details for the team are available at the bottom of this page.
Media statement issued on 30 September 2016 – Launch of the Special Voluntary Disclosure Programme
Media statement issued on 20 July 2016 – Special Voluntary Disclosure Programme in respect of offshore assets and income: Request for public comments (see the Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2016, the Draft Rates and Monetary Amounts and Amendment Laws (Administration) Bill, 2016 and the Draft Explanatory Memorandum on the Special Voluntary Disclosure Programme in respect of offshore assets and income)
Media statement issued on 12 April 2016 – Special Voluntary Disclosure Programme in respect of offshore assets and income: Request for public comments (see the Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2016 and the Draft Rates and Monetary Amounts and Amendment Laws (Administration) Bill, 2016)
Media statement issued on 24 February 2016 – Special Voluntary Disclosure Programme in respect of offshore assets and income
Media Release issued on 02 February 2016 – SARS continues crack down on non-compliance in cash ‘n carry sector.
Media Release issued on 9 July 2015 – Foreign bank account holders are encouraged to make use of the Voluntary Disclosure Programme and file their VDP applications on or before 12 August 2015.
|Why is there a VDP?||
The purpose of the VDP is to enhance voluntary compliance in the interest of good management of the tax system and the best use of SARS resources
|What does SARS want to achieve with the VDP?||
The VDP aims to encourage taxpayers to come forward on a voluntary basis to regularise their tax affairs with SARS and avoid the imposition of understatement penalties and other administrative penalties
|Which of the tax types are included under the VDP?||
The VDP is applicable to all taxes administered by SARS (excluding Customs and Excise)
|Who may apply for VDP?||
Any individual or company who want to voluntary disclose their tax affairs to SARS, provided they qualify for the VDP
|Are there any requirements for a valid VDP application?||
Yes. In order for an application to be valid, the following requirements should be complied with:
|What happens if a VDP application is incomplete?||
An incomplete VDP application is discarded by the VDP unit without further notice to the applicant.
Examples of these are –
|Where do I find an application form?||
The application form is called the Voluntary Disclosure Application Form (VDP01) and can only be accessed via the SARS eFiling system
|Do I need to be registered for eFiling to apply for VDP?||
Yes. It means that you first need to register on the eFiling system before you can apply for VDP.
|What happens if my application is approved?||An agreement is concluded between SARS and the applicant that reflects the outcome of the application process|
|Can I object and appeal against a VDP assessment?||No. The VDP assessment gives effect to the VDP agreement, and typically includes the disclosed additional taxable income and, depending on how long ago the default occurred, interest and late payment penalties.|
|Can I request a remission of interest and/or penalties raised in a VDP assessment?||No. The interest and penalties form part of the VDP agreement as well as the VDP assessment, both of which are final and binding.|
|What must I do if I have made an application for VDP?||
The following are important to note:
|Can a representative person apply for VDP on behalf of the taxpayer?||Yes, a representative person can apply for VDP on behalf of the taxpayer.
|What are the requirements for a representative person to apply on behalf of the taxpayer?||Both the taxpayer and the representative taxpayer must be registered on eFiling and the representative taxpayer must be linked to the tax types and profiles.
|What if the following message ‘An anonymous application must be submitted where the applicant is not registered for the tax type that the VDP Application is for’ is displayed when submitting a VDP application?||This is an indication that either the taxpayer or the representative person is not registered for the tax type on eFiling and the tax type is not linked to the profiles.
Ensure that the taxpayer and the representative are linked on eFiling and the tax type is active on eFiling before submitting a VDP application via eFiling. If any issues, phone the SARS Contact Centre on 0800 00 7277.
|Telephone||0800 864 613 (Hours: 08h00 – 16h00)|
|Physical Address||VDP Unit, South African Revenue Service, Gramick Office Park, 281 Middel Street, Brooklyn, Pretoria, 0001|
|Postal Address||VDP Unit, South African Revenue Service, Private Bag X923,Pretoria, 001|
|GPS Coordinates||S25.77147° E28.23179°|
|Telephone||012 313 3951 (Hours: 08h00 – 16h00)|
|Email Address||[email protected].za|
|Physical Address||FinSurv SVDP Unit, South African Reserve Bank, 370 Helen Joseph Street (formerly Church Street), Pretoria, 0002|
|Postal Address||Finsurv SVDP Unit, P O Box 3125, Pretoria, 0001|
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