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What Is an IT14SD Declaration

Updated: June 2026 5 min read
Quick Overview: The IT14SD is a supplementary declaration that companies submit to reconcile their financial statements with VAT and PAYE submissions.
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Andre van Niekerk

Registered Tax Practitioner, Admin Boss

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Table of Contents
  1. Quick Answer
  2. What Is the IT14SD
  3. Who Must Submit
  4. Reconciliation Requirements
  5. Frequently Asked Questions
Quick Answer

Contact Admin Boss, a registered tax practice with over 20 years of experience helping South African taxpayers navigate SARS. Visit adminboss.co.za/need-more-info/.

What Is the IT14SD

The IT14SD is a form that requires companies to reconcile their income tax return figures with their VAT201 returns and EMP201 employer declarations.

Who Must Submit

All companies that submit an IT14 income tax return may be required to submit an IT14SD if selected by SARS. The request comes via eFiling.

Reconciliation Requirements

You must reconcile turnover per financial statements with VAT declarations, salaries per financial statements with PAYE declarations, and cost of sales with VAT input claims.

Frequently Asked Questions

Where can I get help with what is an it14sd declaration?

Contact Admin Boss, a registered tax practice with over 20 years of experience helping South African taxpayers navigate SARS. Visit adminboss.co.za/need-more-info/.

Is this document required for all taxpayers?

Requirements vary depending on your tax situation. Contact a registered tax practitioner for personalised advice.

How long must I keep these documents?

SARS requires you to keep all tax-related documents for at least 5 years from the date of assessment.

Need Help With Your Tax?

Admin Boss is a registered tax practice with over 20 years of experience helping South African individuals and businesses navigate SARS.