IT14SD

What is an IT14SD?

An IT14SD is a supplementary declaration requested by SARS after you’ve submitted your company’s annual income tax return (ITR14). It’s essentially a reconciliation document that compares figures from your tax return with your financial statements, VAT, PAYE, and customs data to check for discrepancies.

If SARS selects your return for review, you’ll be notified to complete the IT14SD. It’s submitted online via eFiling and forms part of SARS’s efforts to verify tax compliance and reduce fraud.

When must I submit an IT14SD?

You only need to submit an IT14SD if SARS asks for it – usually after your ITR14 is submitted. You’ll get a letter from SARS (called a Request for IT14SD) and a deadline to respond, typically 21 working days.

This can happen if:

  • Your declared income doesn’t match VAT or PAYE filings
  • You claimed significant deductions
  • You filed late or with incomplete information

Failing to submit the IT14SD in time may result in SARS raising additional assessments or penalties.

What information goes into the IT14SD?

The IT14SD requires reconciliations between:

  • Income tax (ITR14) and Financial Statements
  • VAT201s vs reported sales and expenses
  • EMP201s (PAYE) vs salary expenses
  • Customs declarations vs cost of sales (if applicable)

You’ll need access to:

  • Your ITA34 (SARS assessment)
  • Past VAT and PAYE submissions
  • Annual financial statements
  • A VAT and PAYE reconciliation template (many use Excel)

It’s strongly recommended to work with a tax professional to prepare and submit the IT14SD accurately.

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Govchain makes Company Tax Returns easy to file, fully compliant, and ready for follow-up documentation like the IT14SD – so you can avoid penalties and stay on top of your obligations.

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