How to File an Amended Tax Return in South Africa
If you made an error on your SARS tax return (ITR12) or need to update missing information, you can file an amended tax return using SARS eFiling.
1. When Should You File an Amended Return?
You should file an amendment if you:
✅ Forgot to include income (e.g., rental income, dividends, or freelance earnings).
✅ Need to correct incorrect deductions or credits (e.g., medical expenses, travel claims).
✅ Found errors in your IRP5, IT3(a), or IT3(b) certificates.
✅ Need to claim a deduction you missed initially (e.g., home office expenses).
✅ Received an audit request from SARS and need to fix your submission.
🔹 Important: If SARS already assessed your return (issued an ITA34 assessment), you must request a correction before making changes.
2. Steps to Amend Your Tax Return on SARS eFiling
Option 1: If SARS Has NOT Finalized Your Return Yet
If your return is not yet assessed, you can still edit and resubmit:
1️⃣ Log in to SARS eFiling.
2️⃣ Go to Returns > Personal Income Tax (ITR12).
3️⃣ Select the return you want to edit and click “Request Return”.
4️⃣ Make the necessary changes.
5️⃣ Submit the updated return.
Option 2: If SARS Has Already Issued an ITA34 Assessment
If your tax return was already processed, you must request a correction:
1️⃣ Log in to SARS eFiling.
2️⃣ Go to Returns > Personal Income Tax (ITR12).
3️⃣ Find the relevant return and click "Request Correction".
4️⃣ Update the incorrect information.
5️⃣ Submit the corrected return.
🔹 Note: You can only request a correction within 3 years from the original submission.
3. If SARS Rejects Your Correction or You Disagree with the Assessment
If SARS does not accept your correction or you believe your assessment (ITA34) is incorrect, you can:
✅ Submit an Objection (NOO - Notice of Objection) within 30 days of the assessment.
✅ Provide supporting documents (e.g., IRP5, medical aid certificate, logbooks).
✅ If rejected, appeal the decision within 30 days.
4. How Long Does It Take?
📌 Corrections: Usually processed within 1–3 weeks.
📌 Objections: SARS takes 60 business days to review.
📌 Refunds (if owed to you): Typically issued within 72 hours – 3 weeks after SARS processes your amendment.
Would you like help with preparing supporting documents for an amendment?
