VDP01 — The Complete Guide to SARS's Voluntary Disclosure Programme
The Voluntary Disclosure Programme lets individuals, companies, and trusts regularise tax defaults with SARS — in exchange for relief from criminal prosecution and certain penalties. This guide explains exactly who qualifies, what relief is actually available, and how to apply.
The VDP provides real relief — but not unlimited relief. It does not cover interest, and does not cover late-submission penalties. Read on for exactly what's included.
What is the Voluntary Disclosure Programme?
The VDP is a permanent programme, provided for under the Tax Administration Act No. 28 of 2011, allowing a qualifying individual, company, or trust to voluntarily disclose and regularise a tax default with SARS.
Source: SARS — Voluntary Disclosure Programme (VDP) page
What counts as a "default":
Submitting inaccurate or incomplete information, or failing to submit information SARS has requested — in relation to any tax type SARS administers, with one exception: duties and levies under the Customs and Excise Act are excluded.
Source: SARS — Voluntary Disclosure Programme (VDP) page
Why it exists: SARS describes the VDP's purpose as enhancing voluntary compliance, in the interest of good management of the tax system. Taxpayers who come forward willingly receive help and advice from SARS to resolve their situation — but where SARS's own investigations uncover non-compliance first, this opportunity is not available.
Source: SARS — VDP page FAQ
Do you qualify?
For a VDP application to be valid, all six of the following must be true:
- The disclosure must be voluntary
- It must not involve a default that occurred within 5 years of a similar disclosure by the same applicant
- It must be full and complete in all material respects
- It must involve a behaviour listed in the understatement penalty table (Section 223 of the Tax Administration Act)
- It must not result in a refund being due to you by SARS
- It must be made in the prescribed form and manner — the VDP01, via eFiling
Source: SARS — Voluntary Disclosure Programme (VDP) page
The most common reason applications don't qualify:
If SARS already knows about your outstanding return or default — for example, you've already received a letter or notice about it — it does not qualify for VDP relief. You'd instead need to regularise it through SARS's normal channels.
Outstanding returns SARS is not yet aware of may still be accepted by the Voluntary Disclosure Unit.
Source: SARS — VDP page FAQ
How far back must you go:
You must go back to the tax period when the default first occurred — not just the most recent period affected.
Source: SARS — VDP page FAQ
What relief you actually get
If your application is successful, SARS will:
- Not pursue criminal prosecution for a tax offence arising from the disclosed default
- Grant relief on the relevant understatement penalty (columns 5 or 6 of the Section 223 table)
- Grant 100% relief on an administrative non-compliance penalty (under Chapter 15) or certain other penalties under a tax act
Source: SARS — VDP presentation (30 January 2026)
Confidentiality:
Information you submit through the VDP process — including the VDP01 form and supporting documents — is not shared with any other division within SARS.
Source: SARS — VDP presentation (30 January 2026)
What's not covered
The VDP does not provide relief from:
- Interest — this is never covered, and is reflected as payable on your VDP agreement
- Late submission penalties — specifically excluded under Section 229 of the Tax Administration Act
Source: SARS — VDP page FAQ
No compromise option:
The VDP is a self-contained programme with defined, legislated relief — it does not include a tax compromise. Once you've signed a VDP agreement, you cannot then apply for a compromise on that agreed debt.
Source: SARS — VDP page FAQ
PAYE-specific exclusion:
If your VDP application requires an employer to resubmit an EMP501, late submission penalties under paragraph 14 of the Fourth Schedule are still excluded from relief — this applies even within an otherwise-successful PAYE VDP application.
Source: SARS — VDP page FAQ
How to apply
Where to find the form:
The VDP01 (Voluntary Disclosure Application Form) can only be accessed via SARS eFiling.
Source: SARS — VDP page FAQ
If you don't have eFiling access:
Visit a SARS branch, by prior appointment, where staff will capture the VDP01 on your behalf and submit it on the SARS system.
Source: SARS — Guide to Voluntary Disclosure Programme
Applying on someone else's behalf:
A representative person may apply on behalf of a taxpayer — but both the taxpayer and the representative must be registered on eFiling, with the representative linked to the relevant tax types and profiles. If you see an "anonymous application" error, this linking step is the likely cause.
Source: SARS — VDP page FAQ
Be thorough — it genuinely matters:
SARS describes the form as self-explanatory, but stresses: the more detailed the information you provide, the greater your chance of a successful application. Attach supporting documentation — a detailed explanation of the default, how you meet the VDP requirements, and a schedule of the default amounts with tax calculations.
Source: SARS — Guide to Voluntary Disclosure Programme
What gets an application silently discarded:
An incomplete application is discarded by the VDP unit without further notice. Common causes:
- No description of the default provided
- The source code is missing
- The application relates to outstanding returns SARS is already aware of
Source: SARS — VDP page FAQ
Form functions:
- Save — saves your progress (viewable under "Saved Applications")
- File — submits the completed form (generates an automatic VDP application number)
- Print — prints the form
Source: SARS — Guide to Voluntary Disclosure Programme
What happens once your VDP agreement is signed
A binding, final agreement:
A successful application results in a binding agreement, covering: the material facts of the disclosed default; the amount payable (with the understatement penalty shown separately); the relief granted; and your payment arrangements.
Source: SARS — VDP page ("Success criteria")
You cannot object to or appeal a VDP assessment:
The resulting VDP assessment is final and binding — it gives effect to your agreement and cannot be objected to or appealed. Interest and penalties reflected in it cannot be remitted afterward.
Source: SARS — VDP page FAQ
Instalments — request this before signing:
If you need to pay over time, include a request for instalment payment terms in your application, before the agreement is concluded — not afterward.
Source: SARS — VDP page FAQ
An agreement doesn't pause an audit:
Signing a VDP agreement does not prevent SARS from continuing or starting an audit or verification. If this happens, contact the VDP division immediately and be ready to submit the relevant documents.
Source: SARS — VDP page FAQ
The relief can be withdrawn:
If SARS later determines that your disclosure wasn't, in fact, valid and complete, the relief granted may be withdrawn.
Source: SARS — VDP page ("Success criteria")
Frequently Asked Questions
Related guides and tools
Tax compliance
Related forms
Tools & Deadlines
Need help directly from SARS:
Email: [email protected] · Telephone: 0800 864 613
Source: SARS — Voluntary Disclosure Programme (VDP) page
Sources and references
All information on this page is sourced from, or verified against, the following official and authoritative references:
- SARS — Voluntary Disclosure Programme (VDP) — sars.gov.za
- SARS — Guide to Voluntary Disclosure Programme (GEN-VDP-02-G01) — sars.gov.za/find-a-publication/
- SARS — Guide for Treatment of PAYE for VDP Purposes — sars.gov.za/find-a-publication/
- SARS — Guide to the Voluntary Disclosure Programme (Legal-Pub-Guide-TAdm14) — sars.gov.za/find-a-publication/
- Tax Administration Act 28 of 2011 — Sections 99(2), 223, 226(3), 229
Last reviewed: June 2026 (SARS source last updated 20 February 2026). Next review: upon any update to the understatement penalty table or VDP operational guides.