Pieter asked: I sold a property in 2020 which initially was my primary residence and later rented out. On my 2021 ITR12, I declared the sale but failed to indicate it qualified for primary residence relief. SARS taxed the full capital gain (~R44k paid). The objection period has lapsed. I’m now trying to correct this via Section 93 (reduced assessment) as a return completion error. What are my chances and best approach? 

TaxTim Alicia said: In this case, since the normal objection period has passed, requesting a correction through Section 93 of the South African Tax Administration Act 28 of 2011 (TAA) allows for the correction of tax assessments by issuing a reduced assessment, particularly through section 93(1)(d), which permits correction of a "readily apparent undisputed error" in a taxpayer's return or SARS assessment. This provides a less formal alternative to the Chapter 9 dispute resolution process for clear errors like miscalculations. Your chances will depend on whether SARS accepts that the omission of the primary residence exclusion was a genuine return completion error rather than a change in tax position after assessment. Since you did declare the sale but did not correctly apply the primary residence relief, there is a reasonable basis to request relief, particularly if you can clearly prove that:
• The property was your primary residence for a qualifying period.
• You later rented it out, but the qualifying primary residence portion should still have been partially or fully excluded.
• The incorrect capital gains tax calculation resulted from an omission or error when completing the return. This is the biggest risk to the application.

The Tax Administration Act generally prescribes (time-bars) an assessment three years after its date.
• The 2021 tax year (which ended in February 2021) was likely assessed around mid-to-late 2021.
• SARS typically has a 3-year window to amend an assessment, which likely closed in 2024.

As we are now in April 2026, the assessment has almost certainly prescribed. SARS states clearly that if an assessment has prescribed, an RRA01 in terms of Section 93(1)(d) will not be allowed. Without a valid reason to "re-open" the case, SARS's system may automatically reject the request.
Best approach:
• Submit a formal Section 93 request for reduced assessment via SARS eFiling or SARS correspondence. Use the official RRA01 form on SARS eFiling. You may follow the steps in the following SARS link on submitting a request for a RRA01 form: https://www.sars.gov.za/guide-to-submit-request-for-reduced-assessment-rra01-via-efiling/
• Include a detailed motivation explaining the error.
• Provide supporting documents such as:
o Purchase and sale agreements.
o Proof of primary residence occupancy (municipal accounts, bond statements, etc.)
o Dates showing when the property was your primary residence versus rental use.
o A corrected capital gains tax calculation reflecting the primary residence exclusion.
• Clearly state that this is not a new claim, but a correction of an administrative omission on the original return. Submit a full, clean "Reconciliation of Capital Gain." This calculation should correctly apply the apportionment of the primary residence exclusion as required by paragraph 49 of the Eighth Schedule:
1. Total capital gain on sale.
2. Calculate the primary residence exemption: (R 2,000,000) × (Period used as primary residence / Total period of ownership).
3. Apply the exclusion to the capital gain and show the revised, lower taxable capital gain.
4. Demonstrate the refund due: Show the original tax paid (R44,000) minus the corrected tax liability.
Important:
• SARS has discretion and approval is not guaranteed.
• The stronger and clearer your supporting documentation, the better your chances.
• If SARS declines the Section 93 request, further legal remedies such as the following can be used: lodge a complaint with the Office of the Tax Ombud. The grounds would be that the original assessment, due to a simple administrative oversight, produces an "anomalous or inequitable result," which falls within the Ombud's mandate.

I hope this helps.