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News & Press: SARS operational & eFiling questions

SARS policy regarding submission of financial statements on efiling

13 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The answer to this query is based on legislation as at 2014/03/13.

Q: Can you tell me what the policy is regarding uploading of financial statements is on Efiling? Sometimes they request it and sometimes they do not….is there a policy or is it random?

A: Please see SARS 2013 IT14 Guide, pages 10 to 11. If the notice appears, then it is compulsory to submit the AFS (small and medium to large businesses).


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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