CITR (ITR14) in South Africa: Deadline, Checklist & How to submit a SARS-ready file
If your company is approaching its CITR (ITR14) submission, the goal isn’t just “get it filed.” The goal is to submit figures that you can prove if SARS asks questions.
Your CITR (ITR14) is your company’s annual income tax return. SARS may ask you to prove the figures — so your books, reconciliations and supporting documents must back up what you submit.
This guide explains the deadline rule, what to prepare, and the most common reasons companies get stuck in verification.
What is CITR (ITR14)?
CITR is simply the return of income your company submits to SARS via ITR14 (typically through eFiling).
It is based on your financial year-end and your underlying accounting records.
The CITR deadline you must know
SARS requires companies to submit the ITR14 within 12 months after the end of the financial year.
Example: If your company’s year-end is February, your ITR14 is due by the end of the following February (e.g., a February 2025 year-end is due by end-February 2026).
The “SARS-ready” checklist (what to have in place before submission)
1) Reconciliations (this is where most problems start)
Before filing, make sure these are clean and supported:
Bank reconciliations to the actual bank statements
Loan and credit card reconciliations (balances supported by statements/schedules)
VAT and PAYE control accounts align to filed returns and payments (where applicable)
When SARS verifies or audits, they look at financial statements, accounting records, and supporting documents to confirm your tax position is correct.
2) Annual Financial Statements (AFS) ready (and upload when required)
For many companies, SARS requires the signed-off AFS on first submission (depending on company classification). At minimum, AFS includes:
Income Statement
Balance Sheet
Notes
3) Supporting schedules that tie back to the books
These are the schedules that commonly drive SARS queries if they’re missing or inconsistent:
Fixed asset register + depreciation
Debtors / creditors analysis and year-end cut-off
Director / shareholder loan accounts and movements
Interest and finance costs correctly classified and supported
4) Expense reality-check (avoid “easy” mistakes)
Common query triggers:
Private vs business expenses mixed together
Repairs vs improvements incorrectly treated
Big year-end journals with no documentation
Missing invoices/contracts for large expenses
5) Keep your records (SARS can ask later)
SARS requires supporting documents to be kept for five years from the submission date, and longer if you’re in audit/verification/objection.
Why SARS selects CITRs for verification (and what changed)
SARS may request specific supporting documents through eFiling if a return is selected for verification (rather than automatically requiring older supplementary declarations in certain cases).
The practical takeaway: submit only when your file is clean enough to defend quickly.
A simple timeline to make CITR stress-free
60–45 days before deadline
Bring bookkeeping up to date
Start reconciliations and clear suspense items
30–21 days before deadline
Finalise schedules (assets, loans, debtors/creditors)
Do a tax-focused review of expense classifications
14 days before deadline
Final checks: consistency, completeness, supporting docs ready
Submit only when you’re confident the file is SARS-ready
Need help getting your CITR ready?
At MC Accounting & Taxation, we help business owners prepare a structured, SARS-ready submission file — with reconciliations, schedules, and clean supporting documentation.
If you want us to review where you stand and what’s missing before submission, request a consultation.
📍 Johannesburg | MC Accounting & Taxation
📩 michelle@mcaccountingandtax.co.za | 📞 081 458 4668
