If you do not respond by submitting a RFC or providing the relevant material, a second letter will be sent to you.
What if I do not respond to the request for relevant material? Harsher penalties are reserved for culpable repeat offenders or obstructive taxpayers. The percentage of a penalty varies from 0% to 200%. The levying of understatement penalties must be considered where an understatement occurred. If it is found to be incorrect, an assessment will be raised. SARS must ensure that the tax position declared is in line with the relevant tax legislation.
MATERIAL FINDINGS AUDIT VERIFICATION
If you have a refund due, the refund will not be paid out while the verification is in progress.
Conclude verification within 21 business days from the date all required relevant material is received, if your return is for the current filing period.Ī letter requesting further relevant material could be issued if the relevant material initially supplied was not sufficient to finalise the verification. 
Notify you that the return or declaration is subject to verification.If you are subject to a verification, we will endeavour to: What can I expect during the verification?
The maximum allowable size per document is 5MB and a maximum of 20 documents may be uploaded. gif to enable SARS to view the documents. Ensure that the following standards are adhered to when relevant material are uploaded:. Make sure the original letter sent by SARS is included when you submit relevant material on the SARS Online Query system or via the branch, as it contains a unique bar-coded reference that links the uploaded relevant material to your tax records. It is therefore important that you click submit ONLY when all documents have been uploaded. PLEASE NOTE that once the relevant material is submitted, the link will close and you will not be able to upload any further relevant material. Once all the relevant material has been uploaded, click the ‘submit’ button to submit it to SARS. Upload all the relevant material as requested in the above-mentioned letter. The link to upload relevant material on eFiling is only available upon receipt of the letter requesting the relevant material (refer to the relevant guides on eFiling):. The relevant material needed will be listed in the verification letter sent by SARS. If unsure, you may book an appointment at a SARS branch and submit your relevant material there. Alternatively, you can submit your relevant material via the SARS Online Query System on the SARS website. Please remember to click ‘submit’ in order to send the relevant material to SARS. Log onto eFiling, upload your relevant material and submit them on eFiling. Scan your relevant material and save it on your computer/desktop. If you are an eFiler, you can use this channel to submit your relevant material. The required relevant material will differ depending on the tax type. A RFC must be submitted if you wish to change your original declaration. The requested relevant material (supporting documents) / other information/ forms or. This letter will indicate the due date / time frames within which you must submit either: If you are selected for verification, you will be notified by SARS through an official letter. What steps should I take if I am selected for verification? Who can be selected for verification?Īny taxpayer can be selected by SARS for verification for the purpose of proper administration of tax, including on a risk basis. Once you have submitted your declaration/return, your declaration/return could be selected for verification. This involves a comparison of this information against third party data gathered by SARS from various sources, the financial and accounting records and/or other supporting documents provided by taxpayers to ensure that the declaration/return is a fair and accurate representation of the taxpayer’s tax position. Verification is a face-value verification of the information declared by the taxpayer on the declaration or in a return. Being selected for an audit and being selected for verification are two different processes. See further down on this webpage if you want to know about being audited.
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