FAQ: Do I qualify for the Employment Tax Incentive (ETI), if my employees are paid on the commission bases?
As commission is not a wage, it doesn’t allow the employer to claim the ETI. Where an employee receives a basic wage (salary) plus commission,
FAQ: Do I use foreign currency to declare foreign income?
All foreign income must be declared in South African currency.
FAQ: Do paragraphs 26 and 27 apply to listed shares and units in a unit trust?
Generally yes, but these rules do not apply to – foreign listed shares and foreign unit trusts for which you have not determined a market
FAQ: Do the taxpayers have a limited time in which to authorise a Credit Push Payment?
The action date determines when the payment will take effect. The user must authorise the transaction before this date has passed, they can however choose
FAQ: Do you include an inheritance of a house when calculating taxable income before you dispose it?
If you inherited a house then there is no tax on the actual inheritance, however the value of the house on the day you inherited
FAQ: Does a registered non-profit organisation (NPO) or a NPC automatically qualify for PBO approval?
No, a NPO registered under the Nonprofit Organisations Act, 1997 with the Department of Social Development or a NPC as defined in section 1 of
FAQ: Does SARS accept the financial statements in foreign currency for the foreign income received?
Although financial statements drawn up in another currency are acceptable as supporting documents, if so requested by SARS it must be translated to South African
FAQ: Does SARS have a template / form it makes available for tax deductible receipts to PBOs approved for section 18A purposes?
No, each organisation approved by the Commissioner for section 18A purposes may design their own unique tax deductible receipt. Legislation gives guidance what information and
FAQ: Does the distribution requirement apply to all organisations approved for purposes of section 18A?
No, this requirement is only applicable to conduit PBOs approved under section18A(1)(b) of the Income Tax Act. An approved conduit or funding PBO is required
FAQ: Does the primary residence exclusion apply to a residence held through a company or trust?
No, because the owner must be an individual or special trust. However, the estate planning, limited liability, or other considerations that led to the property
FAQ: Does the RAV01 form pre-populate the company’s information?
Yes, the company’s information is pre-populated on the RAV01 form.
FAQ: Does the SARS interest get exempted from income?
Yes, the limitation for interest exemption will be proportioned.
FAQ: Does the system show when the certificate has expired?
The status of the certificate is displayed on eFiling under the “Request Certificate” menu option under the “Enrol 3rd Party Data” menu. Notifications are sent
FAQ: Does the TAAct exempt any person from registering as a tax practitioner?
There are persons who are exempted from the requirement to register as tax practitioners. These persons are referred to in s 240(2) of TAAct and
FAQ: e@syFile is unable to do a full installation on computers that have BitDefender as their Antivirus?
Disable the bit defender antivirus programme and add e@syFile onto the programmes exceptions list (Part 1). Follow the steps below: Start by bringing up
FAQ: ETI validation reason – ‘Date of Birth’ is less than 18 or is greater 29?
ETI may only be claimed for employees between 18 and 30 years for age. ETI may be claimed from the month in which the employee
FAQ: ETI validation reason – Amount utilised for the employee is not within the threshold?
ETI must be calculated as per the formula provided in the LAPD-ETI-G01 – Guide to the Employment Tax Incentive.
FAQ: ETI validation reason – If Minimum wage is 0 then Monthly Remuneration must be at least R2000?
ETI may not be claimed if the employee is remunerated less than R2000. The R2000 must be apportioned to the number of ETI hours and
FAQ: ETI validation reason – Monthly Minimum Wage is greater than the value in Monthly Remuneration?
The monthly minimum wage must be apportioned to the number of ETI hours. ETI may not be claimed if the employee is remunerated less than
FAQ: ETI validation reason – Monthly remuneration cannot be greater than R6000?
ETI may not be claimed if the employee is remunerated more than R6000. If no ETI is claimed, all the ETI fields for the month
FAQ: ETI validation reason – Nature of Person is equal to A/B/C/R and has an invalid SA ID Number?
ETI may only be claimed for a natural person who works directly for another person and receives remuneration from that other person and must have
FAQ: ETI validation reason – Nature of Person is equal to D/E/F/G/H/N?
ETI may only be claimed for a natural person who works directly for another person and receives remuneration from that other person.
FAQ: ETI validation reason – Nature of Person is equal to M and has no Asylum Seeker Permit?
ETI may only be claimed for a natural person who works directly for another person and receives remuneration from that other person and must have
FAQ: ETI validation reason – ‘Date Employed From’ is less than 01/10/2013?
ETI may only be claimed for employees who was employed on or after 1 October 2013.
FAQ: Explain how the profile is created on eFiling?
The Employer will register on the CSK web page. Information will be stored and after nominating an Employee, the Employee will register and the data
FAQ: For how long am I expected to keep the supporting documents?
You are required to keep all supporting documents for a period of five (5) years from the date of submission of the return as SARS
FAQ: For how long is the SARS POA valid?
The SARS POA is valid for a period of two years. A new SARS POA must be produced only after the two year validity period
FAQ: From which year of assessment can a trust claim any foreign tax credits in terms of section 6quin on the Income Tax Return for Trusts (ITR12T)?
A trust can only claim any foreign tax credits in terms of section 6quin from the 2012 year of assessment onwards on the ITR12T.
FAQ: From which year of assessment can a trust claim any foreign tax credits refunded/discharged during the year of assessment on the Income Tax Return for Trusts (ITR12T)?
A trust can only claim any foreign tax credits refunded/discharged during the year of assessment from the 2014 year of assessment onwards on the ITR12T.
FAQ: Getting a secure login error on e@syFile?
If you are getting a secure login error when trying to do the following on e@syFile: submit their recon using the online submission option on
FAQ: Has SARS considered using FTP technology for the submission of VAT supporting data?
Yes, however, the only channels made available for VAT supporting data submission will be the Direct Data Flow Channel using Connect:Direct.
FAQ: How and where must the VCC application form be submitted to?
The signed application form and relevant material can be submitted via the following methods: Email to vcc@sars.gov.za Post to SARS Large Business Centre Venture Capital
FAQ: How are travel expenses for which I was reimbursed treated for PAYE purposes?
WHAT IS A TRAVEL ALLOWANCE A travel allowance is any allowance paid or advance given to an employee in respect of travelling expenses for business
FAQ: How can a company apply for a Venture Capital Company status?
An application (VCC001) form is available on the SARS website. The form must be completed and submitted to the SARS Large Business Centre together with
FAQ: How can a controlling body request the RRC 01 form?
The RRC01 – Recognition as a Recognised Controlling Body Application – External Form can be requested via the following channels: The SARS website www.sars.gov.za Tax
FAQ: How can a Dividends Tax payment be made?
By legislation every company/regulated intermediary is required to withhold Dividends Tax on any dividend declared after 1 April 2012. There will be no more fixed
FAQ: How can a taxpayer request for a Provisional Tax Statement of Account?
Taxpayers can request for a Provisional Tax Statement of Account (PROVSOA) via the following channels: eFiling The SARS Contact Centre on 0800 00 SARS (7277);
FAQ: How can a taxpayer request for an IRP6 return?
A taxpayer can request for an IRP6 return via the following channels: eFiling The SARS Contact Centre The SARS branch office / Taxpayer Service Centre
FAQ: How can a taxpayer submit an IRP6 return?
A taxpayer can submit an IRP6 return via the following channels: eFiling Post The SARS Branch office / Taxpayer Service Centre
FAQ: How can an entity register for Dividends Tax?
The Dividends Tax number will be the entity’s Income Tax reference number. Dividends Tax transactions will be distinguishable from assessed income tax and provisional tax
FAQ: How can I access the new SARS POA forms?
You can access the POA forms via the following channels: On the SARS website www.sars.gov.za By visiting the nearest SARS branch or By calling the
FAQ: How can I draw a list of my clients for whom I have submitted returns/declarations?
To draw a list of all your clients for whom you have submitted returns/declarations, click: Organisation Rights Groups Manage Groups Manage Payers System Default. All
FAQ: How can I link clients to other practitioners within the practice?
Login to eFiling. Select Organisations Rights Groups Manage Groups Manage Users. Add the user to the Group.
FAQ: How can I obtain / submit RFR1 form?
A RFR1 form can be obtained from: eFiling; Contact Centre; or SARS Branch
FAQ: How can I update my ID number or Passport Number?
Visit the nearest SARS branch office.
FAQ: How can the Company obtain the new format IT14SD?
Electronically via eFiling (where the Company is registered as an eFiler). • If the Company is not registered as an eFiler, the Company representative/Public Officer
FAQ: How can the Company obtain the new format IT14SD?
Electronically via eFiling (where the Company is registered as an eFiler). If the Company is not registered as an eFiler, the Company representative/Public Officer can
FAQ: How can the Recognition as a Controlling Body Registration (RRC01) form be submitted?
The original signed RRC01 together with the required supporting documents must be posted or delivered to the SARS Tax Oractitioner Unit at the following address: Tax
FAQ: How can the taxable fringe benefit for employer-provided vehicles be reduced?
The taxable fringe benefit for employer-provided vehicles can be reduced by the portion of the license fees, insurance, fuel and maintenance expenses that are directly
FAQ: How do clients pay who don’t access or use internet banking?
A client who don’t have access or use internet banking may make a payment to SARS with over the counter payments at a bank via
FAQ: How do employers make interest and penalty payments?
When paying interest and penalties relating to a specific EMP201, indicate this by completing the applicable fields on the EMP201. SARS will allocate the payment
