The RRA01 form provides an informal method to request amendments to an assessment without the need to follow the formal objection and appeal processes. This is applicable under the following sections of the Tax Administration Act (TAA):

• Section 93(1)(d): Applicable if there is an undisputed error in the taxpayer's return or the assessment issued by SARS.

• Section 93(1)(e): Applies if SARS' assessment was based on:

• Failure of an employer or third party to submit a return

• Incorrect or fraudulent returns submitted by third parties

  • Processing errors by SARS.

Important Considerations:

• An RRA01 request under Section 93(1)(d) cannot be made if the assessment is older than 3 years.

• Requests will not be allowed if a dispute case, active audit, or relevant material request is in progress for the same assessment.

Request the RRA01 Form

To request the RRA01 form:

1. Log on to the SARS website.

2. Select – Login - and enter your eFiling Username and Password.

3. On the eFiling home page, click -Returns-.

4. Click - Request for Reduced Assessment - and select – New-.

5. Choose the relevant -Period- from the dropdown list and click -Next-.

Complete the RRA01 Form

The RRA01 form will auto-fill with your personal information. Follow these steps to complete the form:

1. Select the Applicable Section:

   • Choose between Section 93(1)(d) or Section 93(1)(e).

2. Provide Specific Reasons:

   • For Section 93(1)(d): Choose between Error by SARS or Error by Taxpayer.

   • For Section 93(1)(e): Choose from Processing Error by SARS, **Failure to submit/Incorrect return by third

   -party, or Fraudulent submission by unauthorised person**.

3. Grounds:

   • Enter a detailed explanation for your request.

   • Attach supporting documents as required.

4. Amounts Requested:

   • Enter the Source Code/Description, Amount Reflected on Assessment, and Amount that Should be Reflected.

   • Use the Add button to include up to 10 source code items.

5. Submission:

   • Click -Submit- and read the declaration, then click -Agree-.

   • A pop-up will prompt you to upload supporting documents.

6. Upload Documents:

   • Ensure documents are not password protected and meet size/type requirements.

   • After uploading, click Submit and then Continue to finalize the submission.

View Correspondence

SARS will send several letters regarding your request:

• Acknowledgement Letter: Confirms receipt of your RRA01 request.

• Request for Additional Documents: If further documentation is required.

• Outcome Letter: Informs you if your request was approved or denied.

At Tax A Sured Pty Ltd we advise that these mechanisms made available by SARS be utilized to maximize the e-filing system functionality and turn around time. Contact us with any questions and or assistance.

Tax A Sured Pty Ltd #request for reduced assessment