Registry entry

South Africa Corporate Income Tax Return (ITR14) — Small Business pathway

File a South African company income tax return (ITR14) via SARS eFiling for a company classified as a 'Small Business' — a company with gross income (sales/turnover plus other income) not exceeding R20 million (R14 million for a financial year end prior to 20130430) and total assets (current and non-current) not exceeding R10 million, that is not otherwise classified as a Body Corporate/Share Block Company or Micro Business. 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 D, the Small Business pathway (guide Section 14, pp.71-115): the Form Wizard questions (§14.1) and the Company/Close Corporation Particulars, Tax Practitioner Details, Declaration, Reportable Arrangement, Dividends Declared, Non-Residency, Personal Service Provider gate, Additional Assessment Information, Crypto Assets Transactions, Small Business Corporation (s12E), Urban Development Zone (s13quat), Company Structure, Multinational Entity (MNE) group, Balance Sheet, Income Statement, and Tax Computation Debit/Credit Adjustment sections of the return itself (§14.2). Annexure D is structurally much larger than za/sars/corporate-income-tax-return-itr14-dormant, za/sars/corporate-income-tax-return-itr14-micro-business, and za/sars/corporate-income-tax-return-itr14-body-corporate (44 guide pages vs. 10-24 for those three): it has several sections with no counterpart in any of those three siblings — Small Business Corporation eligibility, Contributed Tax Capital, Urban Development Zone, Company Structure, Multinational Entity group details, Reportable Arrangement, Dividends Declared, Additional Assessment Information, and a much larger, separately-itemised Tax Computation Debit/Credit Adjustments block — and its own Balance Sheet and Income Statement carry materially more line items than the three siblings' shared, smaller containers. It deliberately does not model the repeating Share/Membership Register, Details of Beneficial Owner(s), Contributed Tax Capital (per class of share), Schedule of Local/Foreign Capital Gains and Losses, PAYE Credits Available (per-IRP5), Partnership/Joint Ventures detail, Donations-to-organisation detail list, Foreign Tax Credits (s6quat(1A)) computation container, Taxable Distributions from Trust(s) detail, or Details of Enhanced Renewable Energy Deduction (s12BA) containers — spec v0.3 has no repeating/nested field model (SPEC.md Section 12), the same limitation recorded in all three sibling ITR14 documents' VERIFICATION.md files. It also deliberately defers, as a whole, four large itemised 'pop-up selection box' Tax Computation sub-blocks that are each comparable in scope/complexity to a repeating container — 'Special Allowances Not Claimed in the Income Statement' (guide §14.2.22, ~84 individually selectable line items), 'Allowances/Deductions Granted in Previous Years of Assessment and now Reversed' (§14.2.24, ~9 items), 'Amounts Not Credited to the Income Statement' (§14.2.25, ~15 items), and 'Recoupment of Allowances/Expenses Previously Granted' (§14.2.26, ~12 items) — together with the downstream 'Tax Allowances/Limitations' confirmation-question decision tree (§14.2.28) and the 'Details of Enhanced Renewable Energy Deduction — s12BA' container (§14.2.27), both of which are themselves gated on fields inside the deferred Special Allowances block. It does model, in full, the two comparatively smaller and more directly enumerable Tax Computation blocks — 'Debit Adjustments: Non-Taxable Amounts Credited to the Income Statement' (§14.2.22, ~24 items) and 'Credit Adjustments: Non-Deductible Amounts Debited to the Income Statement' (§14.2.23, ~40 items) — as individually optional currency fields, since the guide states only the adjustments relevant to a given company need be selected and completed (unlike the Balance Sheet/Income Statement, whose fields the guide states are all compulsory with zero as the default). See VERIFICATION.md for the full scope rationale. It does not submit the return, compute tax payable, or determine any refund/assessment amount — the live SARS eFiling platform is always authoritative, and all SARS-calculated subtotal/control-total fields (e.g. Total Assets, Gross Profit/Loss, Net Profit/Loss, Calculated Profit/Loss before CFC income, and each section's Control Total) are deliberately excluded as fields, following this registry's established discipline (SPEC.md §16). imputedNetIncomeFromCfc is retained as the sole exception in that subsection, consistent with all three sibling documents, since the guide describes it as filer-entered (Source Code 4276), not calculated.

Registry entry

za/sars/corporate-income-tax-return-itr14-small-business

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

Field reference

283 fields across 21 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, determined by the ITR14's 'Information to create this income tax return' wizard. This determines which Annexure (A-E) the return generates. This document models Annexure D (Small Business): a company with gross income (sales/turnover plus other income) not exceeding R20 million (R14 million for a financial year end prior to 20130430) and total assets (current and non-current) not exceeding R10 million, not otherwise classified as a Body Corporate/Share Block Company or Micro Business.

    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'. Applicable from the 2024 year of assessment onwards.

Information to create this income tax return — Dormant and Company Type

  • isCompanyDormant boolean required

    Answering 'No' leads directly to the non-dormant Company Type questions. Answering 'Yes' leads to becameDormantDuringYear: if that is answered 'Yes', the company is still NOT regarded as dormant (it was trading for part of the year) and the Company Type questions display, matching this document's Small Business scope; if 'No', the company remains classified Dormant — out of scope for this document (see za/sars/corporate-income-tax-return-itr14-dormant).

  • becameDormantDuringYear boolean optional

    Only displayed if isCompanyDormant is 'Yes'. A 'Yes' answer here is the branch this document models (the company will not be regarded as a Dormant Company and Company Type will display); a 'No' answer instead displays the 'Specify the movement in assets, liabilities and/or reserves' question and keeps the company classified as Dormant — out of scope for this document.

  • ceasedTradingDuringPeriod boolean optional

    Displayed for all years of assessment once the company is not dormant (isCompanyDormant answered 'No').

  • isCooperative boolean required

    Applicable from the 2025 year of assessment onwards. Only one of the co-operative/association-of-persons/non-profit-company/collective-investment-scheme/body-corporate/share-block company-type questions may be answered 'Yes'.

  • isAssociationOfPersons boolean required

    Applicable from the 2025 year of assessment onwards.

  • isNonProfitCompany boolean required

    Called 'Is the company a non-profit company?' for the 2024 year of assessment and prior.

  • isCollectiveInvestmentScheme boolean required

    Re-asked verbatim within the Donations (S18A) wizard section to gate which Donations-allowable container the return displays (see wantsS18aDonationsDeduction).

  • isBodyCorporateSectionalTitles boolean required

    A 'Yes' here classifies the company under Annexure B (Body Corporate/Share Block), out of scope for this document — see za/sars/corporate-income-tax-return-itr14-body-corporate.

  • isShareBlockCompany boolean required

    A 'Yes' here classifies the company under Annexure B (Body Corporate/Share Block), out of scope for this document.

  • doesCompanyHaveMembers boolean optional

    Only displayed if the company is an association of persons, a co-operative, or a non-profit company. If 'Yes', the Share/Membership Register container displays (out of scope for this document — see VERIFICATION.md).

  • grossIncomeSalesTurnoverPlusOtherIncome number optional

    Calculated as the sum of 'Sales/Turnover' declared under Gross Profit/Loss and all income items declared under Income Items in the Income Statement. Must not exceed R20 million (financial year end on or after 20130430) or R14 million (prior) for a Small Business classification; if it does not exceed R1 million and total assets do not exceed R5 million, the company is instead classified Micro Business; if it exceeds R20 million and/or total assets exceed R10 million, the company is instead classified Medium to Large Business.

  • totalAssetsCurrentAndNonCurrent number optional

    Must not exceed R10 million for a Small Business classification.

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

  • hadLocalCapitalGainOrLoss boolean required

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

  • hadDebtReducedForNoConsideration boolean required

    Has any debt been reduced for no consideration which has the effect of reducing the company's assessed capital loss under paragraph 12A(4) of the Eighth Schedule?

  • reductionForLocalAsset boolean optional

    Was the reduction for a local asset?

  • reductionForForeignAsset boolean optional

    Was the reduction for a foreign asset?

  • localDebtReductionAmount number optional

    Source code 4254. Programmatically reduces the Local Assessed Capital Loss Carry Over, limited to the amount available.

  • foreignDebtReductionAmount number optional

    Source code 4255.

Information to create this income tax return — VDP, Small Business Corporation, SEZ, s7F, Donations, Tax Credits

  • relatesToVoluntaryDisclosureProgramme boolean required

    Does any declaration in this return relate to an application made under the SARS Voluntary Disclosure Programme?

  • 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
  • isSmallBusinessCorporationS12E boolean required

    Not the same as a 'Small Business' return classification — s12E is a distinct, more restrictive tax status (natural-person shareholders only, gross income ceiling, personal-service/investment-income ceiling). If 'Yes', the Small Business Corporation section displays 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

    Does the company want to claim a deduction i.t.o. section 7F in respect of SARS interest repaid that was previously taxed i.t.o. section 7E?

  • s7fDeductionAmount number optional

    Source code 4052.

  • wantsS18aDonationsDeduction boolean required

    Does the company want to claim donations made to an approved organisation in terms of section 18A?

  • howManyOrganisationsDonatedTo integer optional

    The per-organisation name/PBO-number/amount detail (up to the top 20 by monetary value) is out of scope for this document — see VERIFICATION.md.

    range: 1–99
  • totalAmountDonated number optional

    Source code 4011. Subject to a 10% of taxable income limit under section 18A.

  • averageValueOfParticipatoryInterests number optional

    Average value of the aggregate of all participatory interests held by investors in the portfolio (R)

  • wantsPayeCredits boolean required

    For ITR14 returns from the 2019 form year onwards, PAYE credits cannot be manually captured — only pre-populated IRP5 information is accepted; additional IRP5 certificates require submission at a SARS branch.

  • numberOfIrp5Certificates integer optional

    SARS pre-populates this count. The per-certificate PAYE Credits Available container (non-taxable income, gross employment income, certificate number, PAYE credit) is out of scope for this document — see VERIFICATION.md.

  • wantsForeignTaxCreditsS6quat1a boolean required

    If 'Yes', the Foreign Tax Credits: Taxable Foreign Sourced Income of Resident Companies — section 6quat(1A) computation container displays — out of scope for this document (see VERIFICATION.md).

  • hadForeignTaxCreditsRefunded boolean required

    Were any foreign tax credits refunded/discharged during the year of assessment for which a rebate was allowed during a previous year of assessment in terms of section 6quin?

  • foreignTaxRefundedAllowedAsRebate number optional

    Portion of the amount refunded/discharged that was previously allowed by SARS as a rebate (R)

  • foreignTaxRefundedAllowedAsS6quat1cDeduction number optional

    Source code 4249.

  • wantsS6quat1cDeduction boolean required

    Applicable from the 2019 year of assessment onwards.

  • s6quat1cDeductionAmount number optional

    Source code 4053.

  • hadRightOfRecoveryOtherThanMap boolean optional

    Did the company have a right of recovery (other than a right of recovery i.t.o. a mutual agreement procedure, or any entitlement to carry back losses arising during any previous year of assessment)?

  • foreignTaxRefundedDuringYear boolean optional

    Was the foreign tax amount refunded to the company during this year of assessment?

  • taxableIncomeFromSaSourcedTradeTaxedOutsideSa number optional

    This income must have been declared elsewhere in the return; the related deduction/carry-over is calculated by SARS. Applicable from the 2019 year of assessment onwards.

Information to create this income tax return — Company Information, UDZ, Reportable Arrangement, Dividends, Company Structure, MNE

  • howManyClassesOfShares integer required

    Accepts numeric values between 1 and 100. Based on the value entered, the Contributed Tax Capital and Share/Membership Register containers repeatedly display for completion — both out of scope for this document (see VERIFICATION.md) — unless isResidentInSouthAfrica is 'No', in which case only the Share/Membership Register displays (foreign companies are not expected to complete the Contributed Tax Capital container). Re-asked at §14.1.11(d) (as 1-99, when isListedOnRecognisedStockExchange is 'Yes') and §14.1.11(e)(ii)(A) (as 1-100, when isResidentInSouthAfrica is 'Yes') — modelled here as the single underlying field.

    range: 1–100
  • isPartnerInPartnership boolean required

    Is the company a partner in a partnership/joint venture?

  • howManyPartnershipsJointVentures integer optional

    The repeating Partnership/Joint Ventures container (Partnership Name, profit/loss sharing %, profit-or-loss indicator, local-or-foreign indicator, one section per partnership) is out of scope for this document — see VERIFICATION.md.

    range: 1–99
  • isPersonalServiceProvider boolean required

    If 'Yes', the Personal Service Provider section displays — a decision-tree questionnaire out of scope for this document (see VERIFICATION.md). Section 23(k) prohibits a Personal Service Provider from deducting certain listed expenses.

  • isListedOnRecognisedStockExchange boolean required

    Is the company listed on a recognised stock exchange as referred to in paragraph 1 of the Eighth Schedule?

  • isResidentInSouthAfrica boolean required

    Is the company resident in South Africa for income tax purposes?

  • hadCryptoAssetTransactionsExcludingCgt boolean required

    Applicable from the 2019 year of assessment onwards.

  • 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
  • qualifiesForUdzDeductionS13quat boolean required

    If 'Yes', the Urban Development Zone (s13quat) section displays for completion. For companies with a financial year end of 04 to 12, not displayed from the 2026 tax year onwards.

  • enteredReportableArrangement boolean required

    Did the company enter into any reportable arrangement in terms of s34-39 of the Tax Administration Act or s80M-s80T?

  • numberOfReportableArrangements integer optional

    Accepts numeric values between 1 and 100. The per-arrangement 'Specify the reportable arrangement number' repeating field is out of scope for this document — see VERIFICATION.md.

    range: 1–100
  • wereDividendsDeclared boolean required

    If 'Yes', the Dividends Declared section displays for completion.

  • isPartOfGroupPreparingConsolidatedFinancialStatements boolean required

    If 'Yes', the Company Structure section displays for completion. Introduced from the 2017 year of assessment onwards.

  • isMemberOfMneGroup boolean required

    If 'Yes', the Multinational Entity (MNE) group details section displays for completion.

Information to create this income tax return — Customs Information

  • isRegisteredForCustoms boolean required

    Is the company registered/licensed for customs purposes?

  • numberOfCustomsClientCodes integer optional

    Number of customs client codes allocated to this company

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

    Is this return in respect of a branch/permanent establishment/agency of a foreign company?

  • provinceOfMajorityIncome enum required

    The nine South African provinces plus 'International'.

    enum: 10 values
  • standardIndustryCode string required

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

  • profitCodeMainSource string required

    Selected from SARS' main source code list. Note (§14.2.1(b)(iv)): if the company is dormant this field is pre-populated with code 9994 and locked — inapplicable to this document's scope (isCompanyDormant is not the still-dormant branch).

  • profitCodeOtherDescription string optional

    Mandatory free-text field (maximum 56 characters) only if the selected profit code ends with '98'. Not expressible as a requiredWhen condition on profitCodeMainSource's own value under GSP-0013 (no string-suffix operator) — left optional here; a filer/agent must supply it whenever that condition holds.

    length: 0–56

Tax Practitioner Details (if applicable)

  • isTaxPractitionerFiling boolean optional

    Inferred gating field: guide §14.2.2 is headed 'TAX PRACTITIONER DETAILS (If Applicable)' but the Annexure D wizard text does not show an explicit Yes/No question for it — applicability is most likely determined by the logged-in eFiling user's practitioner-registered role rather than an in-form question, the same caveat recorded for all three sibling ITR14 documents.

  • 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

Declaration

  • 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.

Reportable Arrangement

  • hasRoundTripFinancingS80d boolean optional

    Is the company a participant in any arrangements with round trip financing (s80D)?

  • hasOffsettingElementsS80c boolean optional

    Is the company a participant in any arrangements with elements that have the effect of offsetting or cancelling each other (s80C)?

  • hasAccommodatingPartyS80e boolean optional

    Is the company a participant in any arrangements with the presence of an accommodating or tax-indifferent party (s80E)?

Dividends Declared

  • totalDividendsSubjectToStc number optional

    All currency fields in this section must be completed; complete zero (0) if not applicable to the company.

  • totalDividendsSubjectToDividendsTax number optional

    Total dividends subject to dividends tax (dividends declared and paid on or after 1 April 2012) (R)

  • totalDividendsExemptFromDividendsTax number optional

    Total dividends exempt from dividends tax (R)

  • totalDividendsSubjectToDoubleTaxationRelief number optional

    Total dividends subject to double taxation relief (R)

  • totalDividendsInSpecieDeclared number optional

    Total dividends in specie declared (R)

Non-Residency

  • nonResidentDueToForeignIncorporation boolean optional

    Is the company resident outside South Africa due to foreign incorporation (and not being effectively managed in SA)?

  • nonResidentDueToTaxTreaty boolean optional

    Is the company resident outside South Africa by virtue of a treaty to avoid double taxation?

  • dateCeasedToBeResident date optional

    Format CCYYMMDD.

Additional Assessment Information

  • consentToProvideFinancialStatementsToCipc boolean required

    Does the company give consent that SARS can provide the attached financial statements to the Companies and Intellectual Property Commission (CIPC)?

  • financialStatementsAudited boolean required

    Have the financial statements been audited?

  • financialStatementsReviewed boolean required

    'No' can be selected to both this question and financialStatementsAudited.

  • nameOfAuditorOrReviewer string optional

    Name of the entity that conducted the audit/review

  • financialStatementsQualified boolean optional

    Have the financial statements been qualified?

  • qualifiedOpinionHasTaxEffect boolean optional

    Does the qualified opinion have any tax effect?

  • hadGainOrLossFromEarlyTerminationOfForeignInstrument boolean required

    Did the company generate a capital gain/loss or revenue gain/loss in respect of the early termination of a foreign instrument?

  • receivedReturnOfCapital boolean required

    If 'Yes', the Local or Foreign Capital Gains Tax container displays — out of scope for this document (see hadLocalCapitalGainOrLoss/hadForeignCapitalGainOrLoss and VERIFICATION.md).

  • prematurelyTerminatedHedgePosition boolean required

    Did the company prematurely terminate/unwind a hedge position where the tax value differs in relation to the economic value?

  • enteredSaleAndLeasebackAgreement boolean required

    Introduced from the 2015 year of assessment onwards.

  • isBeneficiaryOfTrust boolean required

    Is the company a beneficiary of a trust?

  • howManyTrusts integer optional

    Introduced from the 2019 year of assessment onwards.

  • receivedDistributionFromTrust boolean required

    Did the company receive any distribution(s) from a trust(s) during this year of assessment (amount distributed to/vested in the company, or deemed to have accrued in terms of s7)?

  • numberOfTrustsForDistributions integer optional

    Accepts a number between 1 and 99. The 'Taxable Distribution(s) from all Trust(s)' repeating container (trust name, registration number, tax reference number, local/foreign CGT distribution, local/foreign taxable income distribution) is out of scope for this document — see VERIFICATION.md.

    range: 1–99
  • exercisedControlOfTrust boolean required

    Introduced from the 2015 year of assessment onwards.

  • isFounderSettlorBeneficiaryOfForeignTrust boolean required

    Introduced from the 2015 year of assessment onwards.

  • madeDonationsToForeignTrust boolean required

    Introduced from the 2015 year of assessment onwards.

  • isReit boolean required

    Mandatory from the 2014 year of assessment onwards; optional for prior years.

  • soldGoodsOrServicesOnline boolean required

    Introduced from the 2017 year of assessment onwards.

  • participatedInFarmingActivities boolean required

    Introduced from the 2017 year of assessment onwards. If 'Yes', a note directs the filer to upload the required farming schedule as part of the return submission — the schedule upload itself is out of scope for this document.

  • farmingScheduleParagraph enum optional

    Only applicable if participatedInFarmingActivities is 'Yes'; the guide itself frames this as optional ('if any'), so it is not gated with requiredWhen.

    enum: paragraph_13_1_a | paragraph_13_1_b | paragraph_13a | paragraph_15
  • carriesOnBankingFinancialServicesInsuranceBusiness boolean required

    Is the company carrying on banking, financial services or insurance business?

  • isCoveredPersonS24jb boolean optional

    Determines whether 'Allowance i.r.o. impairments (s11(jA))' or the separate IFRS-applied/IFRS-not-applied doubtful debt allowance fields are available in the (deferred) Special Allowances Not Claimed and Allowances/Deductions Reversed containers.

  • isPartOfGroupOfCompaniesS1 boolean required

    Introduced from the 2019 year of assessment onwards. Distinct from isPartOfGroupPreparingConsolidatedFinancialStatements, which gates the Company Structure section.

  • isPartOfMultinationalEnterprise boolean required

    Applicable from the 2017 year of assessment onwards. Distinct from isMemberOfMneGroup, which gates the Multinational Entity (MNE) group details section under the Country-by-Country Regulations.

  • enteredPotentiallyAffectedTransactionsExceedingR100m boolean optional

    Introduced from the 2019 year of assessment onwards.

  • financialYearEndChangedDuringYear boolean required

    Applicable from the 2017 year of assessment onwards.

  • fyeChangePeriodStartDate date optional

    Format CCYYMMDD. From the 2019 year of assessment onwards. Only one ITR14 return should be submitted for this period.

  • fyeChangePeriodEndDate date optional

    Format CCYYMMDD.

  • isSarsApprovedVentureCapitalCompanyS12j boolean required

    Introduced from the 2019 year of assessment onwards.

  • isQualifyingCompanyS12j boolean required

    Introduced from the 2019 year of assessment onwards.

  • isOilAndGasCompany boolean required

    Introduced from the 2017 year of assessment onwards.

  • hasDifferentTaxRateForOilAndGas boolean optional

    Does a different tax rate apply to the company and/or any right(s) held by that company?

Crypto Assets Transactions (Local/Foreign) (excluding CGT)

  • cryptoAssetsIncludedInIncomeStatement boolean optional

    Were any transactions relating to crypto assets included in the income statement?

  • grossCryptoAssetsAmountInIncomeStatement number optional

    Gross crypto assets amount included in income statement (R)

  • cryptoAssetTransactionsResultedInProfit boolean optional

    Did the transaction(s) relating to crypto assets result in a profit?

  • cryptoAssetsProfitAmount number optional

    Profit relating to crypto assets trading (R)

  • cryptoAssetsLossAmount number optional

    Loss relating to crypto assets trading (R)

  • amountOfCryptoAssetsInBalanceSheet number optional

    Amount of crypto assets included as assets in the Balance Sheet (R)

Small Business Corporation

  • sbcGrossIncome number optional

    Must not exceed R14 million (financial year end prior to 20130430) or R20 million (on or after); otherwise the company does not qualify as a Small Business Corporation.

  • sbcDeclarationInvestmentAndPersonalServiceIncomeUnder20Percent boolean optional

    If 'No', the company will not be regarded as a Small Business Corporation.

  • sbcDeclarationNotPersonalServiceProvider boolean optional

    Does the company declare that the company is not a Personal Service Provider as defined in the Fourth Schedule?

  • sbcDeclarationAllShareholdersNaturalPersons boolean optional

    Does the company declare that all of the shareholders/members were natural persons (individuals) throughout the year of assessment?

  • sbcDeclarationNoCrossHoldingsInOtherEntities boolean optional

    Does the company declare that none of the shareholders/members of the company held shares/interests in another close corporation, company or co-operative other than those specified in s12E(4)(a)(ii)?

Urban Development Zone (s13quat)

  • udzBuildingInApprovedDemarcatedZone boolean optional

    If 'No', an error message displays and the Urban Development Zone (s13quat) question in the wizard must be updated.

  • udzReceivedMunicipalCertificate boolean optional

    If 'Yes', the certificate must be kept for 5 years per s29 of the Tax Administration Act.

  • udzErectedForPurposeOfImmediateDisposal boolean optional

    If 'Yes', an error message displays and the wizard question must be updated.

  • udzTotalAmountIncurredErectionExtensionImprovement number optional

    Total amount incurred for the erection, extension, addition or improvement of the building (R)

  • udzPurchasedBuildingFromDeveloper boolean optional

    Did the company purchase the building or part thereof from a developer?

  • udzPurchasePrice number optional

    Purchase price of the building or part thereof (R)

  • udzCostDeemedIncurredS13quat3B number optional

    Amount of the purchase price deemed to be cost incurred by the company in terms of s13quat(3B) (R)

  • udzUsedSolelyForTradeDuringYear boolean optional

    If 'No', an error message displays and the wizard question must be updated.

  • udzIncurredLowCostHousingCosts boolean optional

    If 'No', the two low-cost-residential-unit UDZ currency fields (deferred as part of the Special Allowances Not Claimed container — see VERIFICATION.md) must be zero.

Company Structure

  • ultimateHoldingEntityName string optional

    Name of the ultimate holding company (or, if the ultimate holding entity is a trust, the name of the trust)

  • ultimateHoldingEntityRegistrationNumber string optional

    A group organogram with the correct Group Structure information must be uploaded as a supporting document with the return — out of scope for this document as a repeating/free-form document.

  • isUltimateHoldingCompanyResidentOutsideSA boolean optional

    Is the ultimate holding company resident outside South Africa?

  • ultimateHoldingCompanyTaxResidencyCountryCode string optional

    Tax residency country code of the ultimate holding company

  • ultimateHoldingCompanyIncomeTaxReferenceNumber string optional

    Income tax reference number of the ultimate holding company

  • isPartnerInUnincorporatedJointVenture boolean optional

    Is the company a partner in an unincorporated joint venture?

  • isPartOfGroupWithConsolidatedTurnoverOverR1Billion boolean optional

    Is the company part of a group of companies with a group consolidated turnover greater than R1 billion?

Multinational Entity (MNE)

  • mneReportingEntityTaxJurisdiction string optional

    Selected from a country dropdown (guide's Annexure F list of valid country names).

  • mneReportingEntityName string optional

    Name of the reporting entity

  • mneReportingEntityIncomeTaxNumber string optional

    Only displayed if 'South Africa' is selected as mneReportingEntityTaxJurisdiction; introduced from the 2019 year of assessment onwards. Modelled as optional rather than a requiredWhen-gated field since GSP-0013 has no equals-a-specific-country-string operator that safely avoids the notEquals-against-an-optional-field pitfall documented in this registry's engineering notes; mneReportingEntityIncomeTaxNumber and mneReportingEntityTaxIdentificationNumber are mutually exclusive depending on that jurisdiction selection.

  • mneReportingEntityTaxIdentificationNumber string optional

    Only displayed if the reporting entity's tax jurisdiction is any country other than South Africa; introduced from the 2019 year of assessment onwards. See mneReportingEntityIncomeTaxNumber's description for the mutual-exclusivity note.

  • mneReportingEntityRole enum optional

    Introduced from the 2019 year of assessment onwards.

    enum: ultimate_parent_entity | surrogate_parent_entity
  • mneGroupReportingFiscalYearEnd date optional

    Format CCYYMMDD. Introduced from the 2019 year of assessment onwards.

Balance Sheet

  • nonCurrentAssetsPropertyPlantEquipment number required

    All fields in this section are compulsory; complete zero (0) if not applicable. Use figures from the company's own (not group/consolidated) annual financial statements, in Rands with no cents.

  • nonCurrentAssetsVehicles number required

    Introduced from the 2016 year of assessment onwards.

  • nonCurrentAssetsInvestmentsInAssociatesAndJointVentures number required

    Non-current assets — Investments in associates and joint ventures (R)

  • nonCurrentAssetsLongTermLoansInterestBearing number required

    Non-current assets — Long term loans, interest bearing (R)

  • nonCurrentAssetsLongTermLoansInterestFree number required

    Non-current assets — Long term loans, interest free (R)

  • otherNonCurrentAssets number required

    Other non-current assets (R)

  • otherNonCurrentAssetsDescription string optional

    Free text, maximum 150 characters. Only completed if a value exceeding R0 was entered in otherNonCurrentAssets.

    length: 0–150
  • currentAssetsInventoryWorkInProgress number required

    Current assets — Inventory and work in progress, net after provisions (R)

  • currentAssetsTradeAndOtherReceivables number required

    Current assets — Trade and other receivables (excl. debtors), net after provisions (R)

  • currentAssetsDebtorsExcludingTrade number required

    Current assets — Debtors (excl. trade debtors) (R)

  • currentAssetsCashAndCashEquivalents number required

    Current assets — Cash and cash equivalents (R)

  • currentAssetsShortTermInvestments number required

    Current assets — Short-term investments (R)

  • otherCurrentAssets number required

    Other current assets (R)

  • otherCurrentAssetsDescription string optional

    Free text, maximum 150 characters. Only completed if a value exceeding R0 was entered in otherCurrentAssets.

    length: 0–150
  • nonDistributableReserves number required

    A debit balance (assessed loss) is entered as a negative value (e.g. -10000); a credit balance is entered as a positive value.

  • otherCapitalAndReserves number required

    A debit balance (assessed loss) is entered as a negative value; a credit balance is entered as a positive value.

  • otherCapitalAndReservesDescription string optional

    Free text, maximum 150 characters. Only completed if a value exceeding R0 was entered in otherCapitalAndReserves.

    length: 0–150
  • nonCurrentLiabilitiesLongTermLoan number required

    Non-Current Liabilities — Long-term loan (R)

  • otherNonCurrentLiabilities number required

    Other non-current liabilities (R)

  • otherNonCurrentLiabilitiesDescription string optional

    Free text, maximum 150 characters. Only completed if a value exceeding R0 was entered in otherNonCurrentLiabilities.

    length: 0–150
  • currentLiabilitiesTradeAndOtherPayables number required

    Current Liabilities — Trade and other payables, including accruals (R)

  • currentLiabilitiesOverdraftAndInterestBearingShortTermBorrowings number required

    Current Liabilities — Overdraft and interest-bearing short-term borrowings (R)

  • otherCurrentLiabilities number required

    Other current liabilities (R)

  • otherCurrentLiabilitiesDescription string optional

    Free text, maximum 150 characters. Only completed if a value exceeding R0 was entered in otherCurrentLiabilities.

    length: 0–150

Income Statement

  • salesTurnover number required

    All fields in this section are compulsory; complete zero (0) if not applicable. Use the normal accounting meaning of the terms used; if the company has no cost of sales (e.g. a property rental company), turnover and gross profit will be the same amount.

  • plusClosingStock number required

    Gross Profit/Loss — Plus: Closing stock (R)

  • lessPurchases number required

    Gross Profit/Loss — Less: Purchases (R)

  • lessOpeningStock number required

    Gross Profit/Loss — Less: Opening stock (R)

  • accountingProfitOnDisposalOfAssetsIncome number required

    Income items — Accounting profit on disposal of fixed assets and/or other assets (R)

  • adminManagementSecretarialRentalsIncome number required

    Income items — Admin, Management, secretarial, rentals (R)

  • dividendsInSpecieS8fS8faIncome number required

    Income items — Amounts deemed to be dividends in specie (s8F and s8FA) (R)

  • badAndDoubtfulDebtsRecovered number required

    Income items — Bad and doubtful debts recovered (R)

  • dividendsDeemedIncomeS8eS8ea number required

    Income items — Dividends (local and foreign) deemed to be income (s8E and s8EA) (R)

  • taintedDividendsDeemedIncomeS22b number required

    Income items — Tainted dividends (local and foreign) deemed to be income (s22B) (R)

  • dividendsReceived number required

    Income items — Dividends received (R)

  • levyIncome number required

    Introduced from the 2019 year of assessment onwards.

  • governmentGrantsIncome number required

    Income items — Government grants (national, provincial and local) (R)

  • foreignExchangeGainIncome number required

    Income items — Foreign exchange gain (R)

  • insuranceProceedsReceived number required

    Income items — Insurance proceeds received (R)

  • interestExcludingSarsInterest number required

    Introduced from the 2019 year of assessment onwards.

  • sarsInterestS7e number required

    Introduced from the 2019 year of assessment onwards. SARS pre-populates based on any IT3(b) certificate(s); can be amended upward but not reduced.

  • reitDistributionsReceived number required

    Income items — REIT distribution received (R)

  • inclusionInGrossIncomeMiningCompanyParJ number required

    Income items — Inclusion in Gross Income of a mining company in terms of paragraph (j) (R)

  • otherIncomeItems number required

    Income items — Other income (R)

  • otherIncomeItemsDescription string optional

    Free text, maximum 150 characters. Only completed if a value exceeding R0 was entered in otherIncomeItems.

    length: 0–150
  • accountingLossOnDisposalOfAssetsExpense number required

    Expense items — Accounting loss on disposal of fixed assets/other assets (R)

  • adminManagementSecretarialFeesExpense number required

    Expense items — Admin, Management, secretarial fees, rentals (R)

  • alterationsAndImprovementsExpense number required

    Expense items — Alterations and improvements (R)

  • badDebtsWrittenOff number required

    Expense items — Bad debts written off (R)

  • consultingLegalProfessionalFees number required

    Expense items — Consulting, legal, and professional fees (R)

  • depreciationExpense number required

    Expense items — Depreciation (R)

  • directorsMembersRemuneration number required

    Expense items — Directors'/members' remuneration (R)

  • donationsS18aExpense number required

    Introduced from the 2015 year of assessment onwards. When completed, pre-populates and locks the matching 'Donations (s18A)' add-back field in Tax Computation.

  • donationsOtherExpense number required

    Mandatory from the 2015 year of assessment onwards; complete zero if no donations were made. When completed, pre-populates and locks the matching 'Donations — Other' add-back field in Tax Computation.

  • soilErosionExpenditureS17a number required

    Expense items — Expenditure incurred by a lessor of land let for farming purposes in respect of soil erosion (s17A) (R)

  • interestPaidExpense number required

    Expense items — Interest paid (R)

  • provisionForDoubtfulDebts number required

    Expense items — Provision for doubtful debts (R)

  • repairsAndMaintenance number required

    Expense items — Repairs and maintenance (R)

  • salariesAndWages number required

    Expense items — Salaries and Wages (incl. Medical, Pension and Provident Fund Contributions) (R)

  • foreignExchangeLossExpense number required

    Expense items — Foreign Exchange Loss (R)

  • sarsInterestRepaidS7fExpense number required

    Expense items — SARS interest repaid (s7F) (R)

  • travellingExpenses number required

    Expense items — Travelling expenses (R)

  • otherExpenseItems number required

    Expense items — Other expenses (excluding expenses listed above) (R)

  • otherExpenseItemsDescription string optional

    Free text, maximum 150 characters. Only completed if a value exceeding R0 was entered in otherExpenseItems.

    length: 0–150

Tax Computation

  • accountingInterestReceivedReceivableAllowable number optional

    Only completed where the adjustment is applicable to the company; on eFiling and in the branch, a pop-up selection box displays from which only relevant adjustments are selected and completed (unlike the Balance Sheet/Income Statement, whose fields are all compulsory with zero as default).

  • accountingProfitOnDisposalAllowable number optional

    Debit adjustment — Accounting profit on disposal of fixed and/or other assets (R)

  • ifrsAdjustmentAccountingAllowable number optional

    Introduced from the 2006 year of assessment onwards.

  • ifrsAdjustmentFairValueAllowable number optional

    Introduced from the 2006 year of assessment onwards.

  • amountsPreviouslyTaxedAsReceivedInAdvance number optional

    Debit adjustment — Amounts previously taxed as received in advance (R)

  • dividendsInSpecieAllowableS8fS8fa number optional

    Debit adjustment — Amounts deemed to be dividends in specie (s8F and s8FA) (R)

  • exemptLocalDividends number optional

    Debit adjustment — Exempt local dividends (R)

  • exemptForeignDividendsS10_1_k_ii number optional

    Debit adjustment — Exempt foreign dividends (s10(1)(k)(ii)) (R)

  • exemptIncomeMiningRehabilitationS10_1_cP number optional

    Introduced from the 2019 year of assessment onwards.

  • exemptionS10_1_t number optional

    Debit adjustment — Exemption in terms of s10(1)(t) (R)

  • exemptionS10_1_yA number optional

    Debit adjustment — Exemption in terms of s10(1)(yA) (R)

  • fruitlessAndWastefulExpenditureAllowable number optional

    Introduced from the 2019 year of assessment onwards, applicable to entities subject to the Public Finance Management Act, 1999.

  • otherIncomeExemptS10_1NotElsewhere number optional

    Debit adjustment — Other Income exempt from tax i.t.o. s10(1) not included elsewhere (R)

  • exemptForeignDividendsS10b number optional

    Debit adjustment — Exempt foreign dividends (s10B) (R)

  • exemptionFilmsS12o number optional

    Moved to this section from the 2016 year of assessment onwards.

  • exemptGovernmentGrantsS12p number optional

    Introduced from the 2015 year of assessment onwards.

  • incomeExemptShipsInternationalShippingS12q number optional

    Introduced from the 2015 year of assessment onwards.

  • foreignExchangeGainAdjustmentS24i number optional

    Debit adjustment — Foreign exchange gain adjustment (s24I, excluding s24I(4)) (R)

  • foreignCurrencyTranslationAdjustmentS25d number optional

    Debit adjustment — Foreign currency translation adjustment (s25D) (R)

  • incomeNotTaxableDoubleTaxationAgreement number optional

    Debit adjustment — Income not taxable by virtue of double taxation agreement (R)

  • mineralPetroleumRoyaltyAdjustmentAllowable number optional

    Debit adjustment — Mineral and Petroleum Resources Royalty adjustment (R)

  • receiptsAccrualsOfCapitalNature number optional

    Debit adjustment — Receipts and/or accruals of a capital nature (R)

  • reversalOfProvisionsAllowable number optional

    Debit adjustment — Reversal of provisions (R)

  • otherAdjustmentsAllowable number optional

    Debit adjustment — Other (excluding items listed above) (R)

  • otherAdjustmentsAllowableDescription string optional

    Free text, maximum 150 characters. Only completed if a value exceeding R0 was entered in otherAdjustmentsAllowable; on eFiling/branch, only displays if 'Other' was checked on the selection list.

    length: 0–150
  • accountingInterestPaidPayableAddBack number optional

    Only completed where the adjustment is applicable to the company; on eFiling and in the branch, a pop-up selection box displays from which only relevant adjustments are selected and completed.

  • accountingLossesForeignSourcesExcludingCfcAddBack number optional

    Introduced from the 2000 year of assessment onwards.

  • accountingLossOnDisposalAddBack number optional

    Credit adjustment — Accounting loss on disposal of fixed and/or other assets (R)

  • ifrsAdjustmentAccountingAddBack number optional

    Introduced from the 2006 year of assessment onwards.

  • ifrsAdjustmentFairValueAddBack number optional

    Introduced from the 2006 year of assessment onwards.

  • mineralPetroleumRoyaltyAdjustmentAddBack number optional

    Credit adjustment — Mineral and Petroleum Resources Royalty adjustment (R)

  • amortisationLeasePremiumsLeaseholdImprovementsAddBack number optional

    Credit adjustment — Amortisation of lease premiums and improvements to leasehold premises (R)

  • capitalExpenditureAndOrLossesAddBack number optional

    Credit adjustment — Capital expenditure and/or losses (R)

  • depreciationAddBack number optional

    Credit adjustment — Depreciation according to financial statements (R)

  • expensesAttributableToExemptIncomeLocalAddBack number optional

    Credit adjustment — Expenses attributable to exempt income — Local (R)

  • expensesAttributableToExemptIncomeForeignAddBack number optional

    Credit adjustment — Expenses attributable to exempt income — Foreign (R)

  • interestPaidCapitalisedLeasedAssetsAddBack number optional

    Credit adjustment — Interest paid in respect of capitalised leased assets (R)

  • interestClaimedExceedingInterestReceivedS11gAddBack number optional

    Credit adjustment — Interest claimed exceeding interest received (not linked to trading) (s11G) (R)

  • lumpSumContributionsRetirementBenefitFundsAddBack number optional

    Credit adjustment — Lump sum contributions to retirement and/or benefit funds (R)

  • provisionForDoubtfulDebtNotDeductibleAddBack number optional

    Credit adjustment — Provision for doubtful debt not deductible in current year (R)

  • provisionsNotDeductibleExcludingDoubtfulDebtAddBack number optional

    Credit adjustment — Provisions not deductible current year (excluding doubtful debt) (R)

  • dividendsInSpecieAddBackS8fS8fa number optional

    Credit adjustment — Amounts deemed to be dividends in specie (s8F and s8FA) (R)

  • expensesNotIncurredInProductionOfIncomeS11aAddBack number optional

    Credit adjustment — Expenses not actually incurred in the production of income (s11(a)) (R)

  • soilErosionLimitationS17aAddBack number optional

    Credit adjustment — Limitation of expenditure incurred by lessor of land for farming purposes in respect of soil erosion (s17A) (R)

  • donationsS18aAddBack number optional

    Pre-populated from donationsS18aExpense and locked (see VERIFICATION.md); retained as a field per this registry's precedent for declared pre-filled values.

  • donationsOtherAddBack number optional

    Pre-populated from donationsOtherExpense and locked (see VERIFICATION.md).

  • deductionsNotAllowableS23AddBack number optional

    Credit adjustment — Deductions not allowable in determination of taxable income (s23) (R)

  • fruitlessAndWastefulExpenditureAddBack number optional

    Introduced from the 2019 year of assessment onwards, applicable to entities subject to the Public Finance Management Act, 1999.

  • saleAndLeasebackAmountsS23gAddBack number optional

    Credit adjustment — Amounts in respect of assets subject to a sale and leaseback arrangement (s23G) (R)

  • prepaidExpenditureNotAllowedS23hAddBack number optional

    Introduced from the 2000 year of assessment onwards.

  • taintedIntellectualPropertyS23iAddBack number optional

    Credit adjustment — Amounts in respect of certain (tainted) intellectual property (s23I) (R)

  • interestNonDeductibleS23kAddBack number optional

    Introduced from the 2011 year of assessment onwards.

  • shortTermInsurancePremiumsNotAllowableS23lAddBack number optional

    Introduced from the 2015 year of assessment onwards.

  • interestNotAllowableDebtsOwedToPersonsNotSubjectToTaxS23mAddBack number optional

    Introduced from the 2015 year of assessment onwards.

  • limitationOfInterestDeductionS23nAddBack number optional

    Introduced from the 2014 year of assessment onwards.

  • foreignExchangeLossAdjustmentS24iAddBack number optional

    Credit adjustment — Foreign exchange loss adjustment (s24I) (excluding s24I(4)) (R)

  • foreignExchangeLossAdjustmentDebtS24iAddBack number optional

    Introduced from the 2019 year of assessment onwards.

  • foreignCurrencyTranslationAdjustmentS25dAddBack number optional

    Credit adjustment — Foreign currency translation adjustment (s25D) (R)

  • financialAssistanceS31AddBack number optional

    Credit adjustment — Financial assistance (s31) (R)

  • transferPricingAdjustmentsExcludingThinCapAddBack number optional

    Credit adjustment — Transfer pricing adjustments (excluding thin capitalisation adjustments) (R)

  • sarsInterestRepaidS7fAddBack number optional

    Credit adjustment — SARS interest repaid (s7F) (R)

  • expenditureAttributableIssueOfSharesOptionsS40cAddBack number optional

    Credit adjustment — Expenditure attributable to the issue of shares or granting of option or rights for no consideration (s40C) (R)

  • capitalImprovementFarmingOperationsAddBack number optional

    Credit adjustment — Capital Improvement — Farming operations (paragraph 12 of the First Schedule) (R)

  • otherAddBack number optional

    Credit adjustment — Other (excluding items listed above) (R)

  • otherAddBackDescription string optional

    Free text, maximum 150 characters. Only completed if a value exceeding R0 was entered in otherAddBack; on eFiling/branch, only displays if 'Other' was checked on the selection list.

    length: 0–150
  • imputedNetIncomeFromCfc number required

    Source code 4276. Unlike the SARS-calculated 'Calculated profit/loss excluding net income from CFC' lines in this subsection (§14.2.26(c)), this line is filer-entered.

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: 2026-07-06

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. This is the same 174-page guide (Revision 19, effective 2 March 2026) used to author za/sars/corporate-income-tax-return-itr14-dormant, za/sars/corporate-income-tax-return-itr14-micro-business, and za/sars/corporate-income-tax-return-itr14-body-corporate; this document reads Section 14 ("ANNEXURE D — SMALL BUSINESS", §§14.1-14.2, pp.71-115) in full — the exact page range's text was extracted verbatim via the same pdfjs-dist technique, cross-referenced against the full 174-page guide where a shared definition (e.g. Partnerships fields) was defined just before Section 14 begins.
  • 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 all three sibling ITR14/ITR12 VERIFICATION.md files in this registry.

Sources examined

What was confirmed against the source

| Source element | Field(s) | |---|---| | §14.1.1 "REGISTERED DETAILS" | detailsVerifiedAndConfirmed, publicOfficerCompliant | | §14.1.2 "DORMANT" | isCompanyDormant, becameDormantDuringYear, ceasedTradingDuringPeriod | | §14.1.3 "COMPANY TYPE" | isCooperative, isAssociationOfPersons, isNonProfitCompany, isCollectiveInvestmentScheme, isBodyCorporateSectionalTitles, isShareBlockCompany, doesCompanyHaveMembers, grossIncomeSalesTurnoverPlusOtherIncome, totalAssetsCurrentAndNonCurrent | | §14.1.4 "CAPITAL GAIN/LOSS TRANSACTIONS" | hadLocalCapitalGainOrLoss, hadForeignCapitalGainOrLoss, hadDebtReducedForNoConsideration, reductionForLocalAsset, reductionForForeignAsset | | §14.1.5 "VOLUNTARY DISCLOSURE PROGRAMME" | relatesToVoluntaryDisclosureProgramme | | §14.1.6 "SMALL BUSINESS CORPORATION" | isSmallBusinessCorporationS12E | | §14.1.7 "SPECIAL ECONOMIC ZONES" | isQualifyingSezCompany | | §14.1.8 "DEDUCTION (s7F)..." | wantsS7fDeduction | | §14.1.9 "DONATIONS (S18A)" | wantsS18aDonationsDeduction, howManyOrganisationsDonatedTo | | §14.1.10 "TAX CREDITS" | wantsPayeCredits, numberOfIrp5Certificates, wantsForeignTaxCreditsS6quat1a, hadForeignTaxCreditsRefunded, wantsS6quat1cDeduction | | §14.1.11 "COMPANY INFORMATION" | howManyClassesOfShares, isPartnerInPartnership, howManyPartnershipsJointVentures, isPersonalServiceProvider, isListedOnRecognisedStockExchange, isResidentInSouthAfrica, hadCryptoAssetTransactionsExcludingCgt, howManyBeneficialOwners, qualifiesForUdzDeductionS13quat, enteredReportableArrangement, numberOfReportableArrangements, wereDividendsDeclared, isPartOfGroupPreparingConsolidatedFinancialStatements, isMemberOfMneGroup | | §14.1.12 "CUSTOMS INFORMATION" | isRegisteredForCustoms, numberOfCustomsClientCodes | | §14.2.1 "COMPANY/CLOSE CORPORATION PARTICULARS" | taxReferenceNumber, yearOfAssessment, registeredName, tradingName, companyRegistrationNumber, financialYearEnd, isReturnForForeignBranchOrAgency, provinceOfMajorityIncome, standardIndustryCode, profitCodeMainSource, profitCodeOtherDescription | | §14.2.2 "TAX PRACTITIONER DETAILS" | isTaxPractitionerFiling (inferred, see below), taxPractitionerRegistrationNumber, taxPractitionerTelNumber, taxPractitionerNoEmailDeclared, taxPractitionerEmailAddress | | §14.2.4 "DECLARATION" | declarationDate, declarationStatement document | | §14.2.5 "REPORTABLE ARRANGEMENT" | hasRoundTripFinancingS80d, hasOffsettingElementsS80c, hasAccommodatingPartyS80e | | §14.2.6 "DIVIDENDS DECLARED" | totalDividendsSubjectToStc, totalDividendsSubjectToDividendsTax, totalDividendsExemptFromDividendsTax, totalDividendsSubjectToDoubleTaxationRelief, totalDividendsInSpecieDeclared | | §14.2.7 "NON-RESIDENCY" | nonResidentDueToForeignIncorporation, nonResidentDueToTaxTreaty, dateCeasedToBeResident | | §14.2.9 "ADDITIONAL ASSESSMENT INFORMATION" | consentToProvideFinancialStatementsToCipc through hasDifferentTaxRateForOilAndGas (33 fields — see steps.additional_assessment_information) | | §14.2.10 "CRYPTO ASSETS TRANSACTIONS" | cryptoAssetsIncludedInIncomeStatement, grossCryptoAssetsAmountInIncomeStatement, cryptoAssetTransactionsResultedInProfit, cryptoAssetsProfitAmount, cryptoAssetsLossAmount, amountOfCryptoAssetsInBalanceSheet | | §14.2.11 "SMALL BUSINESS CORPORATION" (completion stage) | sbcGrossIncome, sbcDeclarationInvestmentAndPersonalServiceIncomeUnder20Percent, sbcDeclarationNotPersonalServiceProvider, sbcDeclarationAllShareholdersNaturalPersons, sbcDeclarationNoCrossHoldingsInOtherEntities | | §14.2.14 "URBAN DEVELOPMENT ZONE (s13quat)" | udzBuildingInApprovedDemarcatedZone through udzIncurredLowCostHousingCosts (9 fields) | | §14.2.17 "COMPANY STRUCTURE" | ultimateHoldingEntityName, ultimateHoldingEntityRegistrationNumber, isUltimateHoldingCompanyResidentOutsideSA, ultimateHoldingCompanyTaxResidencyCountryCode, ultimateHoldingCompanyIncomeTaxReferenceNumber, isPartnerInUnincorporatedJointVenture, isPartOfGroupWithConsolidatedTurnoverOverR1Billion | | §14.2.18 "MULTINATIONAL ENTITY (MNE)" | mneReportingEntityTaxJurisdiction, mneReportingEntityName, mneReportingEntityIncomeTaxNumber, mneReportingEntityTaxIdentificationNumber, mneReportingEntityRole, mneGroupReportingFiscalYearEnd | | §14.2.19 "BALANCE SHEET" | nonCurrentAssetsPropertyPlantEquipment through otherCurrentLiabilitiesDescription (24 fields) | | §14.2.20 "INCOME STATEMENT" | salesTurnover through otherExpenseItemsDescription (40 fields) | | §14.2.22 "DEBIT ADJUSTMENTS: Non-Taxable Amounts Credited" | accountingInterestReceivedReceivableAllowable through otherAdjustmentsAllowableDescription (24 fields) | | §14.2.23 "CREDIT ADJUSTMENTS: Non-Deductible Amounts Debited" | accountingInterestPaidPayableAddBack through otherAddBackDescription (39 fields) | | §14.2.26 "RECOUPMENT OF ALLOWANCES/EXPENSES PREVIOUSLY GRANTED" (filer-entered line only) | imputedNetIncomeFromCfc | | §14.2.29/§14.2.30 "DONATIONS ALLOWABLE..." | totalAmountDonated, averageValueOfParticipatoryInterests | | §14.2.31 "DEDUCTION (I.T.O. s7F)..." | s7fDeductionAmount | | §14.2.32 "DEDUCTION I.T.O. s6quat(1C)..." | s6quat1cDeductionAmount, hadRightOfRecoveryOtherThanMap, foreignTaxRefundedDuringYear, taxableIncomeFromSaSourcedTradeTaxedOutsideSa | | §14.2.34/§14.2.35 "REDUCTION OF LOCAL/FOREIGN ASSESSED CAPITAL LOSS..." | localDebtReductionAmount, foreignDebtReductionAmount | | §14.2.38 "FOREIGN TAX CREDITS REFUNDED/DISCHARGED" | foreignTaxRefundedAllowedAsRebate, foreignTaxRefundedAllowedAsS6quat1cDeduction |

Total: 283 fields, 4 documents entries, 21 steps.

Key structural findings versus the three sibling ITR14 documents

  • Annexure D is 44 guide pages (§14, pp.71-115) versus 10-24 pages for the three siblings (Dormant, Micro Business, Body Corporate/Share Block). Reading it in full surfaced eight sections with no counterpart in any sibling document: Small Business Corporation eligibility (§14.1.6, §14.2.11), Reportable Arrangement (§14.1.11(i), §14.2.5), Dividends Declared (§14.1.11(j), §14.2.6), Additional Assessment Information (§14.2.9, 33 fields), Urban Development Zone (§14.1.11(h), §14.2.14), Company Structure (§14.1.11(k), §14.2.17), Multinational Entity group details (§14.1.11(l), §14.2.18), and Contributed Tax Capital (§14.2.13, deferred — see below).
  • The Dormant branching logic (§14.1.2) is more complex than the other three siblings' simple isCompanyDormant=false gate. Answering "Yes" to isCompanyDormant and then "Yes" to becameDormantDuringYear (the company became dormant/inactive during the year, i.e. it was trading for part of it) still results in the company not being regarded as Dormant — the Company Type questions display, matching this document's Small Business scope. Only "Yes" + "No" (continuously dormant all year) keeps the company classified Dormant, out of scope here (see za/sars/corporate-income-tax-return-itr14-dormant). This document models both isCompanyDormant and becameDormantDuringYear (the latter with fieldRole: "eligibility", eligibleValues: [true]) to capture this correctly, rather than collapsing it to a single boolean gate as the simpler siblings do.
  • The Balance Sheet and Income Statement carry materially more line items than the shared, smaller containers in Dormant/Micro/Body-Corporate. Small Business's Balance Sheet adds Investments in associates and joint ventures, separate interest-bearing/interest-free long-term loan lines, a Debtors (excl. trade) line, and Short-term investments (24 fields total vs. ~11 in the smaller siblings); its Income Statement adds Admin/Management/ secretarial/rentals, Dividends in specie (s8F/s8FA), Dividends received, Insurance proceeds received, Alterations and improvements, Consulting/ legal/professional fees, Directors'/members' remuneration, and soil-erosion expenditure (s17A) (40 fields total vs. ~26-27 in the smaller siblings).
  • The Tax Computation Debit/Credit Adjustment lists are markedly larger and separately itemised, unlike the siblings' single, shorter, combined "Adjustments Added Back"/"Adjustments Allowable" lists (~18-20 items each). Guide §14.2.22 ("DEBIT ADJUSTMENTS: Non-Taxable Amounts Credited") lists ~24 items and §14.2.23 ("CREDIT ADJUSTMENTS: Non-Deductible Amounts Debited") lists ~40 — both modelled here in full as individually optional currency fields. A further, much larger "SPECIAL ALLOWANCES NOT CLAIMED IN THE INCOME STATEMENT" list (§14.2.22 continued, ~84 items) has no equivalent in the three siblings at all — see the scope-cut section below.
  • Judgment call — Debit/Credit Adjustment fields are modelled as required: false, not required: true. The guide's own language for §§14.2.22-14.2.23 is "Only complete the relevant currency fields... a pop-up selection box will display from which only those adjustments relevant to the company must be selected and completed" — materially different from the Balance Sheet/Income Statement's "All fields... are compulsory... complete zero (0) if not applicable." This document departs from za/sars/corporate-income-tax-return-itr14-body-corporate's equivalent (shorter) "Adjustments Added Back"/"Adjustments Allowable" fields, which were modelled required: true — a difference a reviewer should double-check, since it is possible Body Corporate's own (unread by this cycle) §12.2.10 guide text uses the same "only complete relevant" language and its required: true treatment was itself an over-strict carry-over from the Balance Sheet/Income Statement convention.

Scope cuts (deliberate)

All per spec v0.3's lack of a repeating/nested field model (SPEC.md Section 12), mirroring the discipline already established in all three sibling ITR14 documents, plus four additional large itemised "pop-up selection box" sub-blocks specific to Annexure D's much larger Tax Computation section that are deferred as a whole because each is comparable in scope/complexity to a repeating container:

  • Share/Membership Register (§14.2.15-14.2.16, up to 4 sub-containers, each repeating up to 20 rows) and Details of Beneficial Owner(s) (§14.2.16, repeats 0-9 times) — only the top-level gating/count fields (doesCompanyHaveMembers, howManyBeneficialOwners, howManyClassesOfShares) are modelled.
  • Contributed Tax Capital (§14.2.13, repeats per class of share, up to the value entered in howManyClassesOfShares) — only the top-level gate (howManyClassesOfShares, isResidentInSouthAfrica) is modelled; the per-class description and 7 currency movement fields are out of scope.
  • Schedule of Local/Foreign Capital Gains and Losses (§14.2.33, an unbounded repeating table) — only the top-level gating booleans (hadLocalCapitalGainOrLoss, hadForeignCapitalGainOrLoss, receivedReturnOfCapital) and the two single-field debt-reduction amounts (§14.2.34-14.2.35, not repeating) are modelled.
  • PAYE Credits Available (§14.2.36, repeats per IRP5 certificate) — only the top-level gate and count (wantsPayeCredits, numberOfIrp5Certificates) are modelled.
  • Donations Allowable to approved organisations (§14.2.29-14.2.30, repeats up to 20 organisations) — only the top-level gate, count, and total-amount fields are modelled, not the per-organisation name/PBO-number/ amount rows.
  • Partnership/Joint Ventures (§14.2.39, repeats per partnership) — only the top-level gate and count (isPartnerInPartnership, howManyPartnershipsJointVentures) are modelled.
  • Taxable Distribution(s) from all Trust(s) (§14.2.9(b), repeats per trust) — only the top-level gate and count fields (isBeneficiaryOfTrust, howManyTrusts, receivedDistributionFromTrust, numberOfTrustsForDistributions) are modelled, not the per-trust name/ registration number/tax reference number/CGT-and-taxable-income distribution rows.
  • Foreign Tax Credits: Taxable Foreign Sourced Income of Resident Companies — s6quat(1A) (§14.2.37) — deferred in full; itself a nested computation container comparable in scope to the Tax Computation section.
  • Personal Service Provider's full decision-tree questionnaire (§14.2.8) and Special Economic Zone's full mandatory sub-questionnaire (§14.2.12) — only the top-level gates (isPersonalServiceProvider, isQualifyingSezCompany) are modelled, matching all three siblings' identical scope cut.
  • "SPECIAL ALLOWANCES NOT CLAIMED IN THE INCOME STATEMENT" (§14.2.22 continued, ~84 individually selectable line items spanning s11(cA) through s40CA) — deferred as a whole. This is the single largest sub-block in the guide and has no counterpart in any sibling document (their much shorter combined "Adjustments Allowable" lists cover only ~6 of these 84 items). Explicitly disclosed here and in the schema's own description rather than silently dropped.
  • "ALLOWANCES/DEDUCTIONS GRANTED IN PREVIOUS YEARS OF ASSESSMENT AND NOW REVERSED" (§14.2.24, ~9 items, several pre-populated from the deferred Special Allowances block) — deferred as a whole.
  • "AMOUNTS NOT CREDITED TO THE INCOME STATEMENT" (§14.2.25, ~15 items) — deferred as a whole.
  • "RECOUPMENT OF ALLOWANCES/EXPENSES PREVIOUSLY GRANTED" (§14.2.26, ~12 items) — deferred as a whole, except imputedNetIncomeFromCfc (§14.2.26(c)(iv)), which is retained as a standalone field since the guide describes it as filer-entered (Source Code 4276), consistent with all three sibling documents, unlike the SARS-calculated "Calculated profit/ loss excluding net income from CFC" lines in the same subsection.
  • "Details of Enhanced Renewable Energy Deduction — s12BA" (§14.2.27) and "TAX ALLOWANCES/LIMITATIONS" (§14.2.28, a large confirmation- question decision tree) — both deferred in full. Both are gated on fields that live inside the deferred Special Allowances block (e.g. enhancedRenewableEnergyDeductionS12ba), so they have no anchor field in this document; this dependency is disclosed rather than papered over with a substitute gate.
  • All SARS-calculated fields (Total Non-Current/Current Assets, Total Capital and Reserves, Total Non-Current/Current Liabilities, Gross Profit/ Loss subtotal, both Income Statement Control Totals, Net Profit/Loss subtotal, all five Tax Computation section Control Totals, Balance of Contributed Tax Capital, Calculated Profit/Loss before CFC income) are excluded, consistent with this registry's established discipline of not modelling derived/computed values (SPEC.md §16).

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 — the same caveat recorded in all three sibling ITR14 documents' VERIFICATION.md files.
  • The Debit/Credit Adjustment fields' required: false treatment (see "Key structural findings" above) is a judgment call a reviewer should double-check against Body Corporate's own (shorter) equivalent fields, which were modelled required: true.
  • mneReportingEntityIncomeTaxNumber and mneReportingEntityTaxIdentificationNumber are mutually exclusive depending on whether the reporting entity's tax jurisdiction is South Africa or another country — this display logic is described in each field's own description rather than expressed as a requiredWhen condition, since GSP-0013 has no operator for "field equals a specific string constant" that avoids the notEquals-against-an-optional-field pitfall already documented in this registry's engineering notes. A reviewer implementing this schema should treat the two fields as an either/or pair keyed on mneReportingEntityTaxJurisdiction.
  • profitCodeOtherDescription cannot be expressed as a requiredWhen condition under GSP-0013 (its trigger is "the selected profit code ends with '98'", a suffix condition on profitCodeMainSource's own value, not a separate boolean field) — modelled as an always-optional field with a description explaining the real-world condition instead of a fabricated gate, matching all three sibling documents.
  • farmingScheduleParagraph is left required: false with no requiredWhen gate even though it only applies when participatedInFarmingActivities is true, because the guide's own language frames the paragraph selection as optional ("if any") even in that case.
  • donationsS18aAddBack/donationsOtherAddBack are guide-documented as pre-populated from their Income Statement counterparts and locked; retained as plain fields anyway per this registry's established precedent.
  • Annexures A, B, C, and E (Dormant, Body Corporate/Share Block, and Micro Business — already modelled separately; Medium to Large Business) are out of scope for this document. Annexure E (Medium to Large Business) is now the sole remaining unmodelled ITR14 company-type Annexure.

Mock-data test run

A complete, illustrative mock filing — "Karoo Reeds Manufacturing (Pty) Ltd", a small manufacturing company in Gqeberha, Eastern Cape, with gross income of roughly R8.5 million and total assets of roughly R4.2 million (comfortably inside the Small Business thresholds), 2 beneficial owners, a modest s18A donation, and a straightforward Balance Sheet/Income Statement/Tax Computation with no Small Business Corporation, SEZ, UDZ, Company Structure, or MNE elections — is recorded in conformance/za/sars/corporate-income-tax-return-itr14-small-business/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: 283, collectedCount: 141, notApplicableCount: 142, errors: 0. The relatively even split reflects §§14.2.22-14.2.23's ~63 individually-optional Tax Computation adjustment fields (see the required: false judgment call above), of which the mock scenario only populates the two directly tied to declared Income Statement lines (depreciationAddBack, donationsS18aAddBack).

Two mutation tests confirmed the evaluator is not trivially passing every input: (1) setting isCompanyDormant to true while leaving becameDormantDuringYear unanswered correctly raised 1 violation for that field; (2) flipping isPartOfGroupPreparingConsolidatedFinancialStatements to true without adding its downstream Company Structure fields correctly raised 5 violations (ultimateHoldingEntityName, ultimateHoldingEntityRegistrationNumber, isUltimateHoldingCompanyResidentOutsideSA, isPartnerInUnincorporatedJointVenture, isPartOfGroupWithConsolidatedTurnoverOverR1Billion).

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 Small Business matching this document's scope; resolves any discrepancy — especially isTaxPractitionerFiling's inferred gating and the Debit/Credit Adjustment fields' required: false treatment, 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 2027-01-06 (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.