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How do I correct or cancel a submitted MDR001 report?
How do I correct or cancel a submitted MDR001 report?
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Direct answer
Use the current MDR001 case, correction or cancellation option that SARS makes available in the authorised eFiling profile, and retain the original submitted record before changing anything. SARS's MDR guide confirms that MDR reporting is implemented through eFiling and that MDR is activated as a tax type for the MDR disclosing entity. It does not support a blanket promise that every submitted report can be deleted, amended or cancelled in the same way.
The practical rule is to establish what is wrong, preserve the original disclosure and follow the current SARS screen or written SARS instruction. A material change to an MDR report should be technically reviewed before the filing team changes it.
What this means in practice
An MDR001 is a disclosure record, not simply a data upload. A filing may contain facts supplied by an intermediary, group entity, legal team or business owner. If an error is found, first distinguish a typing or profile error from a change in the underlying reportability analysis. The second category can affect why the report was made, who must report and what should be communicated to SARS.
SARS says MDR is accessed after activation as a tax type. Ensure that the user is acting within the correct organisation profile and with the necessary role. If the original report is not visible, do not create a second report merely to make the issue disappear. Check the entity, user rights, case references and existing SARS correspondence.
Build a correction pack. It should identify the original MDR001 reference, submission date, the precise fields or facts at issue, source documents, the reason the information changed, and who authorised the proposed action. That pack gives the reviewer and, if needed, SARS a clear audit trail.
Step-by-step
- Freeze the original record. Download or securely preserve the MDR001, acknowledgement, attachments, submission reference and relevant eFiling status. Record the access date and person performing the review.
- Describe the issue in a short factual change note. State what was reported, what is now believed to be correct, the evidence for that conclusion and whether the change affects a legal reporting analysis.
- Confirm the correct entity and profile. SARS's MDR workflow runs through the organisation eFiling profile. Check that the registered representative or tax practitioner is acting for the same disclosing entity that submitted the report.
- Obtain review and approval. For a technical or material change, obtain written input from the responsible tax adviser or legal owner. For a straightforward data correction, require a second-person check of the supporting document and intended field.
- Open the existing MDR case and follow the current eFiling correction or cancellation option, or a specific SARS instruction where one has been issued. Capture the screen wording and do not guess a route from old screenshots.
- Submit only the reviewed information. Keep the final copy, acknowledgement and case status. If SARS requires a new filing or further explanation, document why that route was used rather than treating it as a routine re-upload.
- Update the MDR register with the original reference, correction reference, outcome, owner and any remaining action. Preserve both versions in the compliance file.
Documents and records to keep
- Original MDR001, corrected material and all confirmations.
- Evidence supporting the changed facts.
- Internal technical review and approval.
- Relevant intermediary or group correspondence.
- SARS case messages, screenshots and reference numbers.
Important limits and exceptions
An eFiling option is not a legal conclusion. Do not cancel a report simply because the taxpayer later prefers a different tax view. Equally, do not leave an error unaddressed merely because the form was submitted. The correct path depends on the nature of the change and the current SARS function for that case.
MDR access may be role dependent. SARS describes activation and access in the organisation profile. If a user cannot see the case, resolve access through approved governance and verified SARS support channels. Never share passwords or submit from an unrelated taxpayer profile.
When to get tailored advice
Seek tailored advice where the correction changes reportability, identifies another intermediary, involves cross-border arrangements, may affect several jurisdictions or follows a SARS query. Escalate immediately if a report was made for the wrong entity, confidential information was exposed, or a filing deadline is still running.