Guide · South African companies
Prepare crypto-asset evidence for an ITR14 workpaper.
A finance-team checklist for turning source records and approved accounting decisions into a practitioner-reviewable company-tax pack.
Educational · practitioner review required
1. Establish the entity and period
- Confirm the legal entity, tax year, functional currency and source ownership.
- Separate company activity from directors, employees and related entities.
- Record accounting and tax policies as versions, not assumptions in a spreadsheet.
2. Prove completeness
- Preserve exchange statements/API evidence and public-wallet addresses.
- Declare statement coverage and reconcile each source and asset.
- Resolve or disclose transfers, fees, missing periods, duplicates and opening balances.
3. Separate calculation from judgement
- Calculate lots and consideration at named price/rule versions.
- Route revenue/capital and ambiguous event treatment to a named reviewer.
- Trace each workpaper amount back to approved events and released journals.
4. Retain the review pack
- Calculation manifest, policy decisions and rate/version pack.
- Exception and adjustment history.
- Return-field mapping, reviewer sign-off and immutable released version.
Official sources
External references used for the factual and regulatory context on this page.