SARS Correspondence: Removal of the Supplementary Declaration for Companies or Close Corporations (IT14SD)

This correspondence notes that from 16 September 2022, SARS will no longer require corporate taxpayers to submit the Supplementary Declaration for Companies or Close Corporations (IT14SD) when identified for verification. The requirement to submit an IT14SD when a verification case is created will be replaced by a letter requesting specific relevant documents based on the reason for verification.