By Chris Herbst, Chartered Business Accountant in Practice (CBAP) with CIBA, General Tax Practitioner (GTP) with SAIT, Stellenbosch University. Team registered with SAIT, SAIPA and CIBA.
Most people find the mistake in their ITR12 after they have pressed submit: a retirement annuity certificate that arrived late, a medical expense left off, a rental property forgotten, or a figure typed into the wrong field. SARS gives individuals a built-in way to fix this without starting a dispute. It is called a Request for Correction, usually shortened to RFC, and it lives on the same eFiling work page as the return itself. This guide explains what an RFC is, when you can use it, when SARS blocks it, what happens to your assessment afterwards, and the exact screens you click through.
What Is a SARS Request for Correction?
A Request for Correction is SARS's process for correcting a return you have already submitted. SARS describes it on its Request for Corrections page as the process that "allows you to correct a previously submitted return". In practice you open a new version of your ITR12, change what was wrong, and submit it. That new version replaces the one before it.
Which law sits behind an RFC?
The Tax Administration Act 28 of 2011 gives SARS two powers that an RFC uses. Section 92 requires SARS to issue an additional assessment when an assessment is wrong to the prejudice of SARS, which is what happens when your correction increases the tax. Section 93 allows SARS to issue a reduced assessment where it is satisfied there is an undisputed error by SARS or by the taxpayer in a return, and section 93(2) lets SARS do this even though no objection has been lodged. The RFC is the eFiling route that triggers those assessments.
Is a Request for Correction the same as an objection?
No. An RFC corrects your own return. An objection under section 104 of the Act disputes an assessment or decision SARS has made. SARS's Objections page says you may first ask SARS to correct an assessment in certain instances, and where a correction is not appropriate or not allowed, you object instead.
When Should You Use a Request for Correction Instead of an Objection?
Use an RFC when the error is yours and the fix is to declare the right figures. Use an objection when you disagree with something SARS did, such as an adjustment after a verification or audit, a disallowed deduction, or an estimated assessment you have not been able to replace.
What are typical errors an RFC fixes?
- A deduction left off the return, such as retirement annuity contributions or qualifying medical expenses.
- Income left off, such as rental income, freelance income, interest from a second bank or a capital gain on shares or crypto assets.
- A wrong answer in the return wizard that hid a section you needed.
- A typing error in an amount you captured yourself.
When is an objection the right route?
Object when SARS has finalised a verification or audit and adjusted your figures, when SARS has issued a revised declaration, or when the Request Correction button is greyed out. The SARS Request for Corrections page says that where the button is greyed out you "will need to lodge an objection". You can read more about disputing SARS's own figures in our guide to disputing a SARS auto-assessment.
- You left income or a deduction off: Route: Request for Correction; Source: SARS RFC page
- Verification letter, your return was wrong: Route: One RFC allowed; Source: SARS guide IT-AE-36-G06
- SARS finalised an audit or verification: Route: Objection; Source: SARS RFC page
- IRP5 or IT3(a) figure is wrong: Route: Ask the employer or provider; Source: SARS RFC page
- Penalty or interest charged: Route: Request for remission; Source: SARS dispute page
When Does SARS Block a Request for Correction?
SARS's guide to submitting your ITR12 via eFiling (IT-AE-36-G06, revision 32) lists the cases in which a correction is not permitted. You cannot request a correction if the return is in an issued or saved state, if the one allowable RFC has already been submitted for an active verification, if an active audit case is in progress, if SARS performed an agreed estimate, if SARS has finalised an audit case or a revised declaration, or if you have already submitted supporting documents for an active verification.
What message does eFiling show when an RFC is blocked?
The same guide quotes the messages. During an audit you see "The ITR12 cannot be amended - an active audit is in progress for the individual." After a finalised audit you see that the ITR12 cannot be amended and that you should submit an objection if you are dissatisfied with the assessment.
Can I correct IRP5 or IT3(a) figures myself?
No. The SARS Request for Corrections page states that for personal income tax you cannot change prepopulated data such as an IRP5 certificate. If your employer's IRP5 or a bank's IT3(b) is wrong, the employer or financial institution must correct and resubmit it to SARS. Once SARS has the corrected certificate, the figure on your return updates and you then file or correct the return.
How Does a Request for Correction Answer a Verification Letter?
When SARS selects your ITR12 for verification, the letter gives you two ways to respond: submit supporting documents that prove the figures, or submit a Request for Correction if the return was wrong. SARS explains the verification process on its Being Audited or Selected for Verification page, and our guide to SARS verification supporting documents covers the documents side.
How many RFCs can I submit during a verification?
One. Both the SARS Request for Corrections page and guide IT-AE-36-G06 refer to the one RFC allowed during the verification process. After that, and after any supporting documents are submitted, you wait for SARS's outcome.
Does an RFC during verification avoid penalties?
Not always. Section 8 of guide IT-AE-36-G06 says that documents which fully support the claim can lead to no understatement penalty, while an RFC that adjusts the claim in part or in full in line with SARS's data can attract an understatement penalty in line with SARS's penalty policy guidelines. The guide also warns that not responding at all can lead to an understatement penalty of up to 200% under the Tax Administration Act. If you received a formal request for relevant material, our guide to the SARS section 46 letter explains who can respond for you.
How Long Do You Have to Submit a Request for Correction?
For income tax, the SARS Request for Corrections page sets the limit at three years after the assessment. Guide IT-AE-36-G06 adds that if you request a correction on an assessment older than three years from the original assessment and it would result in a reduced assessment, eFiling cancels it with the message "Please note that your return cannot be processed, as it is older than three years of an Original Assessment by SARS".
Why three years?
Section 99(1)(a) of the Tax Administration Act stops SARS from making an assessment three years after the date of an original assessment by SARS, subject to the exceptions in that section. Once that period has run, a reduced assessment in your favour cannot be issued through an RFC.
What about corrections after an auto-assessment?
If SARS auto-assessed you, guide IT-AE-36-G06 describes two steps. First you edit the auto-assessment and submit your own return, which SARS records as your original return. After that the Request Correction option becomes available on the return you submitted. If you missed the filing deadline and SARS issued an estimate, our guide to the section 95 estimated assessment explains how to replace it.
What Happens to Your Assessment After a Request for Correction?
SARS processes the new version of the return and issues a new assessment. Guide IT-AE-36-G06 says that once the RFC is submitted, no action is taken on the previous version because the new version replaces it. Where your correction reduces the tax, SARS issues a reduced assessment under section 93. Where it increases the tax, SARS issues an additional assessment under section 92.
Where do I see the new assessment?
The new Notice of Assessment (ITA34) appears on the Income Tax Work Page and under SARS Correspondence on eFiling. Our guide to reading the source codes on your ITA34 helps you check that the corrected amounts landed where you expected.
What happens if SARS rejects my correction?
Guide IT-AE-36-G06 says SARS issues correspondence when it rejects a correction, and you then have the option to dispute that decision through the objection process. SARS's Objections page sets the period for an objection at 80 business days after the date of the assessment or decision.
Does an RFC change interest or penalties already charged?
An RFC changes the assessed tax. Administrative penalties and interest follow their own route: SARS's dispute page says you must first request remission of those and cannot object directly to the levying of them. Our guide to the section 211 late submission penalty covers that table.
How Do You Submit a Request for Correction on eFiling?
Guide IT-AE-36-G06 sets out the screens. The steps below follow it.
- Log in to eFiling and open Returns, then Returns History, choose Income Tax and select the year of assessment you want to correct.
- Open the Income Tax Work Page for that year and click Request Correction below the My Tax Return (ITR12) link.
- Find the new row. eFiling adds a row with the status "Saved" and version 2. The version number rises with each correction you request.
- Open the saved version by clicking My Tax Return (ITR12) on the Saved row. The previous version of the return opens for editing.
- Make the changes, including the wizard answers that open any section you missed, and check the totals.
- Submit the return. The status changes to "Correction Filed", as SARS describes in its eFiling guidance.
- Upload supporting documents if SARS asks for them, using the supporting documents option on the work page.
Can I submit an RFC on the SARS MobiApp?
Guide IT-AE-36-G06 covers eFiling. SARS publishes a separate MobiApp guide for the app. Most taxpayers with anything beyond a simple salary find eFiling clearer for a correction, because every section of the ITR12 is visible on one screen.
Can my tax practitioner submit the RFC?
Yes. Guide IT-AE-36-G06 refers to the taxpayer or tax representative using the Request Correction function. The practitioner needs your profile on their eFiling portfolio, which our guide to appointing a tax practitioner for your ITR12 explains.
What Are the Common Mistakes With a Request for Correction?
Correcting an IRP5 figure in the return
You cannot change prepopulated third-party data. Ask the employer or financial institution to fix the certificate instead.
Using an RFC after an audit was finalised
Once SARS finalises an audit or verification or issues a revised declaration, the button is blocked. The route is an objection within the 80 business day period.
Sending documents and an RFC in the wrong order during verification
Once supporting documents are submitted for an active verification, an RFC is no longer allowed. Decide which route fits before you upload anything.
Forgetting the knock-on sections
Adding a capital gain or a rental property often means answering a wizard question you left at "No". If the section is not opened, the amount has nowhere to go.
Waiting too long
For income tax the RFC window is three years after the assessment. A refund you were owed does not survive that period.
Do You Need Help With a Request for Correction?
If you have found a mistake in a submitted ITR12, received a verification letter, or are not sure whether a correction or an objection is the right route, we can review the return and prepare the correction for you. See our personal tax fees, browse more SARS compliance guides, or contact us to talk through your own circumstances.
