Issued under the Tax Administration Act, 2011 (Act No. 28 of 2011) and the Income Tax Act, 1962 (Act No. 58 of 1962).
Following a statutory tax audit conducted in accordance with SARS' Compliance Audit Protocol, your company has been found to be in material non-compliance with Section 201(1) of the Income Tax Act, 1962.
- Income Misreporting (Section 201(1), Income Tax Act)
- Unlawful Expense Deductions
- VAT Non-Compliance (Value-Added Tax Act, 1991)
- Record-Keeping Failures (Section 22, Tax Administration Act)
- Withholding Tax Defaults
- Transfer Pricing Irregularities
Pursuant to Section 46 of the Tax Administration Act, 2011, you are required to submit the following documents within 72 HOURS (3 BUSINESS DAYS) of receipt of this notice.
📋 Required Documentation Checklist
Download the complete list of required documents and submission guidelines:
📄 Download Required Documents (ZIP)Note: All documents must be submitted via SARS eFiling or SARS MobiApp.
Failure to submit complete and accurate documents by 15 December 2025 (17:00 SAST) may result in:
- Administrative penalties (20% – 50% of understated tax)
- Late payment interest (0.05% per day)
- Comprehensive Tax Audit for multiple tax years
- Downgrading of Tax Compliance Status
- Asset attachment proceedings
Issued under delegated authority from the Commissioner of SARS:
_________________________
Edward Kieswetter
Commissioner
South African Revenue Service
SARS Registration Number: 984 699 8421
COPY TO:
1. Chief Information Officer, SARS
2. Audit Management Division, SARS