SARS ITR14 ModuleCorporate Income Tax (CIT) & Deductions Engine

Company Tax & Allowable Deductions

Compute Section 11/12 allowable corporate deductions, generate official SARS ITR14 return forms, and export eFiling data packs.

SARS Taxable Income

R 704 500,00

Turnover less Cost of Sales & Section 11 deductions

Allowable Deductions

R 2 970 500,00

Section 11(a), 11(e), 12E, 11D & 18A claimed

Gross Tax Assessed (27.0%)

R 190 215,00

Standard 27% Corporate Rate

Estimated SARS Refund

+R 174 785,00

After R 365 000 IRP6 credits

1. Corporate Particulars & Tax Classification

Registered Entity Legal Name

CIPC Registration Number

SARS Tax Reference Number

Financial Year End Date

Corporate Tax Regime

2. Commercial Revenue & Gross Profit

Gross Turnover / Revenue (ZAR)

Cost of Sales (Direct Costs) (ZAR)

Other Taxable Business Income (ZAR)

Exempt Local Dividends Received (ZAR)

Calculated Gross Profit:R 3 600 000,00

3. Allowable Section 11 & Section 12 Deductions

SARS Tax Act Compliant

Salaries, Wages, PAYE & UIF (ZAR)

Fleet Fuel & Travel (Section 8(1) / 11(a))

Rent, Office & Municipal Utilities (ZAR)

Section 11(e) Wear & Tear / Depreciation (ZAR)

Section 12E Accelerated Capital Allowance (ZAR)

Section 11D Research & Development (150% Enhanced)

IT, Azure Cloud & Cybersecurity Expenses (ZAR)

Legal, Auditing & Professional Advisory (ZAR)

Section 18A PBO Approved Donations (ZAR)

Section 11(i) Bad Debts Written Off (ZAR)

4. Provisional Tax Credits (IRP6 Returns Paid)

1st Period IRP6 Payment (ZAR)

2nd Period IRP6 Payment (ZAR)

ITR14 Tax Assessment

Computation Schedule

2025/2026 Season

Gross Revenue:R 4 850 000

Less: Cost of Sales:- R 1 250 000

Gross Profit:R 3 600 000

Less: Section 11 Deductions:- R 2 970 500

Taxable Income:R 704 500

Statutory Tax Rate:27.00%

Gross Assessed Tax:R 190 215

Less: Provisional Tax Paid:- R 365 000

SARS Corporate Refund Due

+R 174 785,00

Filing Deadline: 12 months after FYE (28 Feb 2026)