sars.gov.za Request for Correction – RFC : South African Revenue Service

Organization : South African Revenue Service – SARS
Head Quarters: Pretoria
Facility : Request for Correction – RFC

Website : https://www.sars.gov.za/individuals/what-if-i-do-not-agree/request-for-corrections/

SARS Request For Correction (RFC)

** On 14 October 2016, SARS implemented an enhanced dispute management process for Value-Added Tax (VAT) in addition to Income Tax on the electronic platform.

Related : How do I send SARS My Return : www.southafricain.com/6967.html

** The improved system will enable VAT vendors to lodge disputes via eFiling and electronically at any SARS branch, manage their tax profiles better and also have a consolidated view of all lodged disputes for PIT, CIT and now VAT.

The benefits are :
** Ability to lodge disputes electronically via eFiling or at SARS branches (including Request for Remission, Notices of Objection, and Notice of Appeal)
** Ability to view all dispute correspondence, and where applicable upload supporting documents

** Taxpayers will have a consolidated view of all their disputes lodged across core taxes on eFiling
** Outcome letters for Request for Remission (RFR) and Notice of Objection (NOO) are conveniently available on the taxpayer’s eFiling profile

** Receive updates on dispute outcomes via eFiling for Request for Remission and Objections lodged
** Ability to dispute multiple periods on one form up to a maximum of 12 periods
** Ability to submit disputes will be based on the user submission rights.

Income Tax :
** Individual Income Tax Returns (ITR12) and Provisional Tax (IRP6)
** Companies and Close Corporations (ITR14) and
** Trusts (ITR12T).

Value-Added Tax (VAT)

Vendor Declaration (VAT201), only in the following scenarios :
Overstated: The vendor wants to decrease the VAT201 for a specific tax period.
Understated: The vendor wants to increase the VAT201 for a specific tax period.

How can I request a Request for Correction (RFC)?
The RFC will be available through:
eFiling – this channel can be used by eFilers to request, complete and submit the correction.
** Logon to eFiling
** Select
** Returns
** Returns History
** The applicable type of tax (e.g. Income Tax, VAT, etc.)
** The applicable return/declaration.
** Click Open on the far right.

Important information for taxpayers when completing a RFC :
** You will only be allowed to adjust the last version of each declaration, therefore ensure the correct version is always adjusted.

** You won’t be allowed to increase the input tax when doing a revision on a past tax period. If you wish to deduct input tax available to a past tax period, a deduction can be made in the next tax period or any future tax period. This can only be done if the deduction is made within five years from the date of the first claim for the input tax.

Top Tip :
** After correcting a VAT201 for the second time onwards (e.g. version 3), relevant material (supporting documents) must be sent with the submission to support the change(s) made.

When won’t the RFC be available?
A RFC won’t be allowed in the following circumstances :
You will need to wait for the outcome where :
** There is an on-going audit
** The one RFC which is allowed was sent or
** The relevant material (supporting documents) has already been sent.

** Where an audit case was completed or a revised declaration was done by a SARS user.
** For Income Tax (Personal, Corporate or Trusts) three years after the assessment or where the decision wasn’t allowed.
** For any VAT tax period more than five years after the assessment and for Diesel any tax period more than two years.

Services Offered By SARS

The South African Revenue Service (SARS) is responsible for collecting revenue on behalf of the South African government. Here are some of the key services offered by SARS:

Tax Collection:
SARS is responsible for collecting various taxes, including personal income tax, corporate income tax, value-added tax (VAT), and customs and excise duties.

Tax Compliance & Enforcement:
SARS enforces tax compliance by conducting audits and investigations to ensure that taxpayers are adhering to tax laws and regulations. They also provide education and support to help taxpayers understand their obligations and meet their tax obligations.

Tax Refunds:
SARS processes and pays out tax refunds to taxpayers who are entitled to them.

Registration of Taxpayers:
SARS registers taxpayers and assigns them tax reference numbers, which are used to identify and track their tax obligations.

Tax Clearance Certificates:
SARS issues tax clearance certificates to individuals and businesses who are compliant with their tax obligations. These certificates are often required when applying for contracts or tenders with government departments or other entities.