Tax and SARS knowledge base
How does an individual request a reduced assessment using RRA01?
How does an individual request a reduced assessment from SARS using RRA01?
Last reviewed:
Direct answer
An individual can submit an RRA01 on eFiling to ask SARS to reduce a personal income-tax assessment in limited circumstances. It is intended for a readily apparent, undisputed error or for specified failures, incorrect third-party returns, unauthorised fraudulent returns or SARS processing errors.
RRA01 is not a general replacement for an objection. If the disagreement requires legal or factual argument, or SARS disputes your version, use the formal dispute route within its deadline.
What this means in practice
The first decision is procedural. Section 93(1)(d) covers a readily apparent undisputed error in the taxpayer's return or SARS assessment. Section 93(1)(e) addresses an assessment based on a third party's failure or incorrect return, a fraudulent return submitted by an unauthorised person, or a SARS processing error.
For section 93(1)(d), SARS says an assessment older than three years cannot use this RRA01 ground. Section 93(1)(e) may still be available if its requirements are met. An RRA01 is also not allowed where the latest assessment for that year is an estimated assessment; the taxpayer must submit the original return.
An active audit or request for relevant material blocks the RRA01 until that case is finalised. A dispute may coexist on the system, but duplicating remedies without checking the existing case can create confusion.
Step-by-step
- Download the ITA34 and identify the exact source code and amount that is wrong.
- Decide whether the issue is truly apparent and undisputed or needs a formal objection.
- Collect the third-party certificate, return, calculation and correspondence proving the correct amount.
- On eFiling, select Returns, Request for Reduced Assessment and New.
- Choose the year of assessment and the correct statutory ground.
- Explain the error fully in the grounds field. SARS allows up to 3,000 characters.
- For each item, enter the source code, amount on the assessment and amount that should appear. The form allows up to ten rows.
- Select Submit and Upload Documents, then upload unprotected files in accepted formats.
- Complete the final document submission. A saved form awaiting documents is not yet filed.
- Monitor the work page and SARS Correspondence for an acknowledgement, further document request or outcome.
Documents and records to keep
- ITA34 and relevant return.
- IRP5, IT3 certificate or other third-party document.
- Calculation reconciling assessed and correct amounts.
- RRA01 PDF or work-page copy.
- Upload list and final submission confirmation.
- SARS acknowledgement and outcome letters.
- A separate diary note for any objection deadline.
Important limits and exceptions
Submitting RRA01 does not turn a disputed issue into an undisputed error and should not be assumed to preserve every objection right. Do not let the formal dispute deadline expire while waiting on a remedy that is unsuitable for the case.
If supporting documents are not uploaded, the form can remain at Awaiting Documents and may be rejected. SARS specifically warns taxpayers with older RRA01 submissions that missing documents must be supplied.
The form applies to personal income tax. Companies and trusts use the RRA02 process. It is not available where the latest assessment is estimated, and an active audit or material request must generally finish first.
When to get tailored advice
Get advice where the assessment is large, the three-year rule may apply, an objection deadline is close, SARS disputes the facts, identity fraud is involved, or more than one remedy appears possible.