Caught a Clear Tax Error? SARS Might Let You Fix It Without the Drama
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Ever spotted a typo or obvious mistake on your tax return after submission? SARS issued a draft Interpretation Note Reduced Assessments Meaning of Readily Apparent Undisputed Error now offers a way to fix it without launching into a full-blown dispute. In its latest draft Interpretation Note, SARS clarifies what counts as a "readily apparent undisputed error" under section 93(1)(d) of the Tax Administration Act.
What is the Draft IN Address?
The idea is simple. If there's a clear, undeniable mistake on your return or assessment, and both you and SARS agrees it’s wrong, you can apply for a reduced assessment. No need to lodge an objection or appeal.
What Kind of Mistakes Qualify?
SARS wants these errors to be:
Obvious (like writing R500 instead of R5,000)
Undisputed (you and SARS both agree it's an error)
Easily verifiable (no need to unpack complex issues or re-do calculations)
For example:
You double-counted an expense
Left out a legitimate deduction. or
SARS misread the numbers you submitted.
What Doesn’t Qualify
Disagreements about how the law applies
Anything needing detailed investigation
Mistakes that depend on future or uncertain info.
How do you request a correction?
Fill in the RRA01 or RRA02 form
Provide proof of the error
Wait for SARS to confirm that the mistake fits the criteria.
A word of caution:
If SARS doesn’t agree it’s a "readily apparent" mistake, you’ll need to follow the full objection process. So don’t try to sneak in a legal dispute through this shortcut.
Why it matters: This could save taxpayers serious time and admin headaches when genuine slip-ups happen.
Is your mistake obvious and undisputed? Get it fixed the easy way. Just make sure you’ve got the evidence to back it up.
