SARS Voluntary Disclosure Programme | KPMG | ZA

SARS Voluntary Disclosure Programme

SARS Voluntary Disclosure Programme

The Voluntary Disclosure Programme (“VDP”) is a statutory process where taxpayers (corporate entities, individuals, etc.) can approach the South African Revenue Service (“SARS”) with a view to regularise their tax affairs with the prospect of remittance of certain penalties. The VDP application must be prepared and lodged in the prescribed manner, may not result in a refund of tax from SARS, must be voluntary and must involve a “default” which was not previously disclosed to SARS, or which is not under audit by SARS.


Head of Global Mobility Services and Employment Tax Advisory

KPMG in South Africa


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This brochure highlights which taxes qualify, SARS penalties, the process, timelines and costs attached to lodging a VDP application.
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