Tax and SARS knowledge base
What does the SARS declaration questionnaire mean on my ITR12?
What does the SARS declaration alert questionnaire mean before I submit my ITR12?
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Direct answer
A SARS declaration questionnaire is a clarification step about information in an ITR12 that has been submitted. SARS says the questions are risk-specific and can help it decide whether it needs additional information. Completing the questionnaire accurately may allow the return to continue through processing. Declining it can lead to verification.
Despite the way an alert may appear during your eFiling journey, SARS's current eFiling guide places the declaration questionnaire after submission of the ITR12. It is not, by itself, a finding that you have made an error or committed misconduct.
What this means in practice
The questionnaire is a request to clarify the facts behind a return. It is not a substitute for the return, and it is not a blank form to complete from memory. The safest approach is to have the filed return and its source documents open before answering.
SARS explains that it may use the answers to determine whether more information is required. The result can be normal processing, verification or an audit. For that reason, a taxpayer should not treat the questionnaire as a quick confirmation screen or assume that a refund will follow immediately.
The questions should be answered consistently with the return and evidence. If they expose a genuine mistake in the figures, do not try to explain it away in a questionnaire. Consider the proper correction route or get advice on the facts before you respond.
Step-by-step
- Confirm that the prompt is in an official SARS channel.
Start from your normal eFiling profile or the official SARS MobiApp. Do not follow a link in a suspicious email or message asking for personal tax information. Keep a screenshot or reference of what you see in the official system.
- Read every question and the associated return information.
SARS says the questionnaire contains risk-specific questions based on the submitted ITR12. Read the wording carefully. Identify the income, deduction, credit or certificate that may be relevant before giving an answer.
- Gather the underlying records.
Use the certificates, statements, invoices, travel logbooks or other records that support the amounts declared. If your answer is based on a third-party certificate, check that it matches the certificate you received, not only the prepopulated return entry.
- Answer accurately and do not guess.
Give answers that are consistent with the return and the evidence. If a question does not appear to fit your facts, pause and obtain help instead of selecting an answer merely to move on. Keep a record of the answers submitted.
- Do not decline the questionnaire without understanding the consequence.
SARS states that declining a declaration questionnaire can result in verification. That does not mean a taxpayer must answer unsupported questions, but it does mean the decision should be made with the return records available.
- Monitor the return status and correspondence.
The eFiling work page records the questionnaire description and status. Watch the official SARS channels for a processing outcome or a request for supporting documents. If SARS opens verification or audit, follow the specific notice and deadline in that case.
- Address an actual return error through the right process.
A questionnaire response does not replace a correction to a filed return. Where the filed ITR12 contains a factual error, consider the Request Correction route if it is available, or obtain tailored guidance where SARS has already started verification or audit.
Documents and records to keep
Keep a copy of the submitted ITR12, the declaration questionnaire wording and your completed answers. Retain the documents that support the relevant entries in the return. Common examples can include IRP5 or IT3 certificates, medical-tax certificates, retirement records, investment records, travel logbooks and receipts or statements for claimed items.
Save SARS correspondence, the questionnaire status and proof of any information uploaded. Records should be organised by tax year so you can link each answer to the relevant document if SARS asks for more evidence.
Important limits and exceptions
Completing the questionnaire does not guarantee that SARS will not verify the return, accept every claim, or pay a refund at once. SARS may still need additional information and may proceed to verification or audit under the Tax Administration Act.
The questionnaire is not the same as a formal SARS audit letter or a document request. Do not upload unrelated records or make changes to the return just because an alert appears. Follow the instruction in the relevant SARS process.
This guide does not determine the correct tax answer for a specific deduction or income item. The applicable tax treatment depends on the facts, records and tax year.
When to get tailored advice
Get tailored help when the questionnaire concerns a large deduction, travel, capital gains, foreign income, a trust, business activities, a tax-residency issue or information you cannot reconcile with your records. Also get help if the questions indicate a return error or SARS has issued a verification or audit notice.
TaxProof can help you organise the return records and understand the practical difference between a clarification, a correction and a verification request. SARS decides how the return is processed and whether further information is required.
Related TaxProof guides
- SARS verification, audit and tax debt response
- What documents will SARS ask for when it verifies my individual return? (B01-IND-006)
- Can I submit a revised ITR12 after I have already filed? (B01-IND-005)