SARS AUDIT

SARS AUDIT – ALL YOU NEED TO KNOW

For purposes of ensuring proper tax administration in South Africa, SARS may select any taxpayer for an audit.

Following the submission of a taxpayer’s tax return, formal correspondence, in the form of a notice, is issued by SARS to the taxpayer, notifying the taxpayer of SARS’ decision to select them for audit. This notice is usually accompanied by a request for relevant material.

TYPES OF AUDITS

There are 2 types of audits recognised in terms of the Tax Administration Act No. 28 of 2011 (“TAA”), namely:

  1. A field audit (which is governed by section 48 of the TAA); and
  2. A desk audit (which is governed by section 46 of the TAA).