Many taxpayers carry an old tax problem: income that was never declared, a VAT error, or offshore assets that should have been disclosed. The SARS Voluntary Disclosure Programme (VDP) gives you a structured way to put it right.
What relief is available?
- Relief from understatement penalties, which can otherwise be very high.
- No criminal prosecution for the tax offence disclosed.
- Relief from certain administrative penalties.
The tax itself remains payable, and interest is generally still due.
Who qualifies?
For an application to succeed, the disclosure must:
- Be voluntary. You generally can't apply for a default SARS is already auditing or investigating.
- Be full and complete in all material respects.
- Involve a default that would otherwise have attracted an understatement penalty.
- Not result in a refund due to you.
Applications are made on eFiling using the VDP01 form. SARS then concludes a written VDP agreement setting out the tax, interest and relief granted.
Why expert help matters
A disclosure that is incomplete can be withdrawn by SARS, leaving you worse off than before because SARS now knows about the default. The application needs to be accurate, well documented and correctly framed from the start.
This article is general information based on the law and SARS guidance as at 4 August 2026. It is not tax or legal advice for your specific situation. Please contact us before acting on it.
