Registry entry

South Africa Corporate Income Tax Return (ITR14) — Dormant Company pathway

File a South African company income tax return (ITR14) via SARS eFiling for a company classified as 'Dormant' — one that was not actively trading and did not receive any income or incur any expenses during the year of assessment. The ITR14 is a dynamically customised return: the 'Information to create this income tax return' wizard first asks the filer to classify the company (dormant, share block company, body corporate, micro business, small business, or medium to large business), and SARS generates only the Annexure that classification requires. This document models Annexure A, the Dormant Company pathway: the Registered Details and Dormant wizard questions (§11.1), the pre-populated Company/Close Corporation Particulars, Tax Practitioner Details, Dormant Company Details, and Declaration sections of the return itself (§11.2). It deliberately does not model: the repeating Share/Membership Register and Details of Beneficial Owner(s) containers (up to 3 classes of shares and up to 20 members/beneficial owners each, per-row), the repeating Schedule of Local/Foreign Capital Gains and Losses, or the Special Economic Zone container's full mandatory sub-questionnaire — spec v0.3 has no repeating/nested field model (SPEC.md Section 12), the same limitation recorded in za/sars/individual-income-tax-return-itr12's VERIFICATION.md for that return's rental/trust/partnership grids. It also does not model Annexures B-E (Body Corporate/Share Block, Micro Business, Small Business, Medium to Large Business), which apply to non-dormant companies and are structurally much larger returns (see VERIFICATION.md). It does not submit the return, compute tax payable, or determine any refund/assessment amount — the live SARS eFiling platform is always authoritative.

Registry entry

za/sars/corporate-income-tax-return-itr14-dormant

Jurisdiction: South Africa · national
Version: 1.0.0
Verification: draft
Authority: South African Revenue Service

Authoritative source IT-GEN-04-G01 (How to complete the Income Tax Return (ITR14) for Companies — External Guide), Revision 19, effective 2 March 2026

Machine access

Schema document: registry/za/sars/corporate-income-tax-return-itr14-dormant/1.0.0/schema.jsonapplication/schema+json
Verification record: registry/za/sars/corporate-income-tax-return-itr14-dormant/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog: registry/index.jsonone record per schema id

Field reference

47 fields across 7 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Information to create this income tax return — classification and registered details

companyClassification enum required

The company's classification, selected on the ITR14's 'Information to create this income tax return' wizard page. This determines which Annexure (A-E) the return generates. This document models Annexure A (Dormant Company) only.

enum: dormant | share_block_company | body_corporate | micro_business | small_business | medium_to_large_business
detailsVerifiedAndConfirmed boolean required

If 'No', the ITR14 return cannot be requested; the legal entity information must first be updated via 'Maintain SARS Registered Details' on eFiling.
publicOfficerCompliant boolean optional

Displayed once detailsVerifiedAndConfirmed is 'Yes'.

Information to create this income tax return — Dormant and Capital Gain/Loss Transactions

isCompanyDormant boolean required

A dormant company was not actively trading and did not receive any income or incur any expenses during the year of assessment. If the company traded during any part of the year, it will not be regarded as dormant.
becameDormantDuringYear boolean optional

If 'Yes', the company is not regarded as a Dormant Company for return-generation purposes and the Company Type question set (Annexure B territory) displays instead. This document scopes to a company that was dormant for the whole year of assessment (answer 'No' here).
movementInAssetsLiabilitiesReserves number optional

Total amount, in Rand, representing the movement in the company's assets, liabilities and/or reserves for the year of assessment. If this value exceeds R5,000,000, SARS displays a 'Balance Sheet for Small Business/Dormant Companies' container for completion — out of scope for this document (see VERIFICATION.md).
isCooperative boolean optional

Applicable from the 2025 year of assessment onwards.
isAssociationOfPersons boolean optional

Applicable from the 2025 year of assessment onwards.
isCollectiveInvestmentScheme boolean optional

Applicable from the 2025 year of assessment onwards.
isNonProfitCompany boolean optional

Applicable from the 2025 year of assessment onwards.
isBodyCorporateSectionalTitles boolean optional

Applicable from the 2025 year of assessment onwards.
isShareBlockCompany boolean optional

Applicable from the 2025 year of assessment onwards.
isResidentInSouthAfrica boolean optional

A company is non-resident if it is not incorporated, established, or formed in South Africa and does not have its place of effective management in South Africa.
doesCompanyHaveMembers boolean optional

Only displayed if the company is an association of persons, a co-operative, a body corporate, or a non-profit company. If 'Yes', the Share/Membership Register container displays (out of scope for this document — see VERIFICATION.md). 'Voluntary Association'/'association of persons' company types and Body Corporate/Co-Operative types must answer 'Yes' with at least 1 (or, for Body Corporate/Co-Operative, at least 2) members.
howManyBeneficialOwners integer required

Zero (0) is allowed where no natural person ultimately owns or exercises effective control over the company. If greater than zero, the Details of Beneficial Owner(s) container displays, repeated per owner — out of scope for this document (see VERIFICATION.md). Applicable from the 2024 year of assessment onwards.

range: 0–9
howManyClassesOfShares integer optional

If greater than zero, the Share/Membership Register's Classes of Shares sub-section displays, limited to the 3 highest Rand-value classes regardless of the number entered — out of scope for this document (see VERIFICATION.md).

range: 1–99
hadLocalCapitalGainOrLoss boolean required

If 'Yes', the Schedule of Local Capital Gains and Losses in respect of the disposal of assets (including crypto assets) displays — a repeating table out of scope for this document (see VERIFICATION.md).
hadForeignCapitalGainOrLoss boolean required

If 'Yes', the Schedule of Foreign Capital Gains and Losses in respect of the disposal of assets (including crypto assets) displays — a repeating table out of scope for this document (see VERIFICATION.md).
hadDebtReducedForNoConsideration boolean required

If 'Yes', follow-up questions on whether the reduction was for a local and/or foreign asset display, each in turn displaying a 'Reduction of Assessed Capital Loss due to Debt Reduction' section — out of scope for this document (see VERIFICATION.md).

Information to create this income tax return — Voluntary Disclosure Programme, SEZ, s7F, Customs

relatesToVoluntaryDisclosureProgramme boolean required

If 'Yes', the Voluntary Disclosure Programme section displays on the return for completion.
isQualifyingSezCompany boolean required

If 'Yes', the Special Economic Zones (SEZ) section displays for completion, including which SEZ(s) the company is located in and a series of mandatory qualification-confirmation questions — out of scope for this document (see VERIFICATION.md). Introduced from the 2017 year of assessment onwards.
wantsS7fDeduction boolean required

Section 7E requires SARS interest to be declared in the year SARS paid it; interest subsequently repaid can be claimed as a deduction under section 7F, limited to the amount declared under section 7E. This container displays where the company answered 'Yes' to detailsVerifiedAndConfirmed.
s7fDeductionAmount number optional

Source code 4052.
isRegisteredForCustoms boolean required

If 'Yes', the number-of-customs-client-codes question displays.
numberOfCustomsClientCodes integer optional

Displayed once isRegisteredForCustoms is 'Yes'.

Company/Close Corporation Particulars

taxReferenceNumber string required

Personal identifier; handle as sensitive data. The company's SARS income tax reference number. Pre-populated (read-only) in the Company/Close Corporation Particulars container.

classification: sensitive-pii
yearOfAssessment integer required

Pre-populated (read-only) in the Company/Close Corporation Particulars container.
registeredName string required

Pre-populated (read-only) in the Company/Close Corporation Particulars container.
tradingName string optional

Pre-populated (read-only) in the Company/Close Corporation Particulars container.
companyRegistrationNumber string required

Pre-populated (read-only) in the Company/Close Corporation Particulars container.
financialYearEnd date required

Format CCYYMMDD. Pre-populated (read-only) in the Company/Close Corporation Particulars container.
isReturnForForeignBranchOrAgency boolean required

Part of the Company/Close Corporation Particulars container.
provinceOfMajorityIncome enum required

The nine South African provinces plus 'International'. The source guide's own list uses discontinuous lettering (A, E, F, G, H, I, J, K, L, M) — a PDF layout artifact, not a sign of omitted options; every value here is verbatim from the guide's list.

enum: 10 values
standardIndustryCode string required

Selected from the Standard Industry Codes booklet published at www.statssa.gov.za.
profitCodeMainSource string required

Pre-populated with code 9994 and locked when the company is dormant.

Tax Practitioner Details (if applicable)

isTaxPractitionerFiling boolean optional

Inferred gating field: guide §11.2.2 is headed 'TAX PRACTITIONER DETAILS (IF APPLICABLE)' but the Annexure A wizard text does not show an explicit Yes/No question for it (unlike za/sars/individual-income-tax-return-itr12's explicit tax-practitioner-declaration question) — applicability is most likely determined by the logged-in eFiling user's practitioner-registered role rather than an in-form question. Flagged in VERIFICATION.md as needing first-party confirmation.
taxPractitionerRegistrationNumber string optional

Alphanumeric, 9 characters; the first two characters must be 'PR'.

pattern
taxPractitionerTelNumber string optional

Numeric field, up to 15 characters.

patternclassification: pii
taxPractitionerNoEmailDeclared boolean optional

If marked, the Tax Practitioner Email address field is locked and greyed out.
taxPractitionerEmailAddress string optional

Free text, up to 52 characters.

classification: pii

Dormant Company Details (applicable to Dormant Companies only)

reasonForDormancy string required

Selected from a dropdown box. The guide directs the filer to 'select the applicable reason for dormancy from the dropdown box' without enumerating the dropdown's own values; modelled as an open string rather than a fabricated closed enum — see VERIFICATION.md.
isActingAsNominee boolean required

Applicable from the 2016 year of assessment onwards.
receivedTaxablePassiveIncome boolean optional

Applicable from the 2016 year of assessment onwards; mandatory once isActingAsNominee is 'Yes'.
taxablePassiveIncomeAmount number optional

Source code 4290.
isPartyToAssetHoldingContract boolean required

Part of the Dormant Company Details container.

Voluntary Disclosure Programme and Declaration

vdpApplicationNumber string optional

Alphanumeric; the first three characters must be 'VDP'. No spaces or dashes. Must be for an approved VDP agreement between SARS and the company.

pattern
declarationDate date required

Format CCYYMMDD. The Company Representative/Public Officer's eFiling login serves as authentication for submission; if submitted at a SARS branch, the signature pad is signed instead.

Verification

draft

Last verified 2026-07-05 against www.sars.gov.za

Verification confirms a schema still matches its live government source. This document is at lifecycle status draft and carries a verification record showing it was derived from and cross-checked against the official source. An independent field-by-field re-verification is still pending, so it has not advanced to verified. The method, the date last reviewed, and the source are recorded openly so consumers can judge how current it is.

Lifecycle status: draft: source-derived structural reference; independent field-by-field review pending
Verification method: manual-source-review-v1
Verified by: GovSchema Engineering (Standards Engineer)
Next review by: 2027-01-05

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and flow and states the current verification claim honestly.

Current claim

status: draft
verification.method: manual-source-review-v1
verification.lastVerifiedAt: 2026-07-05

Every field and document was read directly from the text layer of SARS's own current "How to complete the Income Tax Return (ITR14) for Companies" External Guide. It remains draft, not verified, because the live sarsefiling.co.za wizard could not be walked interactively — see "What is NOT yet independently verified" below.

Access notes

https://www.sars.gov.za/wp-content/uploads/IT-GEN-04-G01-How-to-complete-the-Income-Tax-Return-ITR14-for-Companies-External-Guide.pdf was fetched directly, HTTP 200, with a genuine text layer — extracted in full with pdfjs-dist (getTextContent), not OCR. It is a 174-page guide (Revision 19, effective 2 March 2026) covering all five ITR14 company-type Annexures; the sections read closely for this schema were Section 3 ("DETERMINE COMPANY CLASSIFICATION"), Section 8.1 ("INFORMATION TO CREATE RETURN (FORM WIZARD)"), Section 9 ("SUBMITTING THE ITR14 RETURN"), and Section 11 in full ("ANNEXURE A — DORMANT COMPANY", §§11.1-11.2, pp.11-24, covering the Form Wizard questions and the Company/Close Corporation Particulars, Tax Practitioner Details, Dormant Company Details, and Declaration sections of the return itself).
Sections 12-15 (Annexures B-E — Body Corporate/Share Block, Micro Business, Small Business, and Medium to Large Business) were surveyed only at the table-of-contents level to confirm their comparative size (each spans 30-100+ pages and includes Balance Sheet, Income Statement, and full Tax Computation containers that a dormant company does not complete) — not read field-by-field, since they are out of scope for this document (see its description).
www.sarsefiling.co.za (the live eFiling portal) requires a registered eFiler login to reach the actual return wizard; it was not walked screen-by-screen this cycle — the same constraint recorded in za/sars/individual-income-tax-return-itr12's VERIFICATION.md.

Sources examined

Document (id, version): za/sars/corporate-income-tax-return-itr14-dormant / 1.0.0
Spec version: GovSchema 0.3.0
Authority: South African Revenue Service (SARS)
Primary source (directly retrieved, HTTP 200, text layer extracted verbatim with pdfjs-dist): https://www.sars.gov.za/wp-content/uploads/IT-GEN-04-G01-How-to-complete-the-Income-Tax-Return-ITR14-for-Companies-External-Guide.pdf — "How to complete the Income Tax Return (ITR14) for Companies" (IT-GEN-04-G01, Revision 19, effective 2 March 2026)
Retrieved / reviewed: 2026-07-05
Reviewer: GovSchema Engineering (initial authoring source-review)

What was confirmed against the source

| Source element | Field(s) | |---|---| | §3(b) — company classification | companyClassification | | §11.1.1 "REGISTERED DETAILS" | detailsVerifiedAndConfirmed, publicOfficerCompliant | | §11.1.2 "DORMANT" | isCompanyDormant, becameDormantDuringYear, movementInAssetsLiabilitiesReserves, isCooperative, isAssociationOfPersons, isCollectiveInvestmentScheme, isNonProfitCompany, isBodyCorporateSectionalTitles, isShareBlockCompany, isResidentInSouthAfrica, doesCompanyHaveMembers, howManyBeneficialOwners, howManyClassesOfShares | | §11.1.3 "CAPITAL GAIN/LOSS TRANSACTIONS" | hadLocalCapitalGainOrLoss, hadForeignCapitalGainOrLoss, hadDebtReducedForNoConsideration | | §11.1.4 "VOLUNTARY DISCLOSURE PROGRAMME" | relatesToVoluntaryDisclosureProgramme | | §11.1.5 "SPECIAL ECONOMIC ZONES" | isQualifyingSezCompany | | §11.1.6 "DEDUCTION (s7F)..." | wantsS7fDeduction | | §11.1.7 "CUSTOMS INFORMATION" | isRegisteredForCustoms, numberOfCustomsClientCodes | | §11.2.1 "COMPANY/CLOSE CORPORATION PARTICULARS" | taxReferenceNumber, yearOfAssessment, registeredName, tradingName, companyRegistrationNumber, financialYearEnd, isReturnForForeignBranchOrAgency, provinceOfMajorityIncome, standardIndustryCode, profitCodeMainSource | | §11.2.2 "TAX PRACTITIONER DETAILS (IF APPLICABLE)" | isTaxPractitionerFiling (inferred, see below), taxPractitionerRegistrationNumber, taxPractitionerTelNumber, taxPractitionerNoEmailDeclared, taxPractitionerEmailAddress | | §11.2.3 "DORMANT COMPANY DETAILS" | reasonForDormancy, isActingAsNominee, receivedTaxablePassiveIncome, taxablePassiveIncomeAmount, isPartyToAssetHoldingContract | | §11.2.4 "VOLUNTARY DISCLOSURE PROGRAMME" | vdpApplicationNumber | | §11.2.5 "DECLARATION" | declarationDate, declarationStatement document | | §9(c) — AFS optionality for dormant companies | annualFinancialStatements document | | §11.2.9 "DEDUCTION (i.t.o. s7F)..." | s7fDeductionAmount |

What is NOT yet independently verified

The live sarsefiling.co.za wizard was not walked screen-by-screen this cycle: it requires a registered eFiler login, which could not be exercised. Field names/labels here are the guide's own quoted wording, not the wizard's HTML field IDs.
isTaxPractitionerFiling is an inferred gating field, not a verbatim-quoted wizard question. Guide §11.2.2 is headed "TAX PRACTITIONER DETAILS (IF APPLICABLE)" but the Annexure A wizard text never shows an explicit Yes/No question for it — unlike za/sars/individual-income-tax-return-itr12, which has an explicit "Mark with an X if you are completing the return as a tax practitioner" question in its Form Wizard section. SARS eFiling most plausibly determines this from the logged-in user's practitioner-registered role rather than an in-form question. A live eFiling walkthrough is needed to confirm whether this is a real field, a read-only derived state, or does not exist as modelled.
reasonForDormancy is modelled as an open string because the guide states only "select the applicable reason for dormancy from the dropdown box" without ever enumerating the dropdown's own values. A live eFiling walkthrough or a first-party SARS list of dormancy reasons would let this become a closed enum.
provinceOfMajorityIncome's enum is drawn verbatim from the guide's own list of nine provinces plus "International" (§11.2.1(b)(ii)); the list's own lettering in the source PDF (A, E, F, G, H, I, J, K, L, M, skipping B-D) is a PDF-extraction/layout artifact, not a sign that intermediate options were fabricated or omitted — every value is directly present in the extracted source text.
Annexures B-E (Body Corporate/Share Block, Micro Business, Small Business, Medium to Large Business) are out of scope for this document — see its description and the schema's verification.notes for the full scope rationale.
Not authored against the v0.3 edition axis, following the same za/sars/individual-income-tax-return-itr12/GSP-0019 precedent: edition.scheme has no za-tax-year member yet (spec v0.3 SPEC.md §5.7). A future year of assessment would ship as a new major version of this document, or be re-authored under the edition axis if/when GSP-0019 is resolved.

Mock-data test run

A complete, illustrative mock filing — "Karoo Holdings Proprietary Limited", a small South African property-holding company that ceased all trading at the start of the 2026 year of assessment and remained fully dormant throughout — is recorded in conformance/za/sars/corporate-income-tax-return-itr14-dormant/1.0.0/application-packet.json.

The run was independently checked with a from-scratch GSP-0013 condition evaluator (re-deriving every field's effective requiredness from its required/requiredWhen member and checking exact 1:1 coverage against the packet's collectedValues/notApplicableFields): totalFields: 47, collectedCount: 37, notApplicableCount: 10, errors: 0. This confirmed that the detailsVerifiedAndConfirmed→publicOfficerCompliant, becameDormantDuringYear→(movementInAssetsLiabilitiesReserves, isCooperative..isResidentInSouthAfrica), doesCompanyHaveMembers' any-of-four gate, wantsS7fDeduction→s7fDeductionAmount, isRegisteredForCustoms→numberOfCustomsClientCodes, isTaxPractitionerFiling→(the four practitioner fields, including the compound all() gate on taxPractitionerEmailAddress), isActingAsNominee→receivedTaxablePassiveIncome→taxablePassiveIncomeAmount, and relatesToVoluntaryDisclosureProgramme→vdpApplicationNumber requiredWhen gates all evaluate correctly for this scenario.

A mutation test (flipping isActingAsNominee to true without adding the now-required receivedTaxablePassiveIncome) confirmed the evaluator correctly flags the newly-required field as a violation — the evaluator script is not just trivially passing every input.

Unlike sg/iras/corporate-income-tax-return-form-cs, this document has no computedForReference calculation block: a genuinely dormant company (by definition, no trade, no income, no expenses) has nothing for SARS to compute a tax liability from, so the mock packet has no worked tax-computation example to reproduce.

Path to a `verified` claim (next step)

To advance to status: verified, a reviewer applies manual-source-review-v1 (Procedure step 2) by walking the live sarsefiling.co.za wizard end to end with a registered eFiler account, for a company classified as Dormant matching this document's scope; resolves any discrepancy — especially isTaxPractitionerFiling and reasonForDormancy's dropdown values, both flagged above as unconfirmed — by shipping a new schema version (immutability — VERSIONING §3); and records the outcome here plus sets status: verified with a current verification.lastVerifiedAt/nextReviewBy.

Re-verification

Per the practice's Cadence, nextReviewBy is set to 2027-01-05 (6 months). Re-check the sources on or before that date and on any source.url change.

View the raw record (VERIFICATION.md)

Version history

1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by South African Revenue Service or any government. The authoritative source is always the live government form and its official instructions.