Find an FAQ - South African Revenue Service

FAQ: How does my odometer reading affect my claim for travel expenses?

You should always maintain an opening and closing odometer reading for the year for your travel claim to be considered and maintain a record of

FAQ: How does SARS account for an approved Suspension of Payment when calculating the debt on ‘My Compliance Profile’?

At the moment the compliance balance on the ‘My Compliance Profile’ does not factor in approved amounts under a Suspension of Payment. Suspended amounts will

FAQ: How does SARS confirm PBO approval?

The notification of approval as a PBO is issued by the Tax Exemption Unit (TEU) by way of a letter, which contains a unique reference

FAQ: How does SARS treat insolvent taxpayers?

Please explain the different tax numbers used for an insolvency cases. “- Based on legislation a person (purely for personal income tax purposes) may be

FAQ: How does SARS validate the file?

File Structure Validations will be done in the sequence provided in the table below. If the file fails file structure validations, then a File Response

FAQ: How does the Controlling Body become recognised?

Controlling bodies wishing to apply for recognition can see how to on our webpage for controlling bodies and complete the RRC01 – Recognition as a

FAQ: How does the introduction of the payment form and PRN affect administrative penalty notices and payments?

Assessment notices, Statements of Account and other collection notices issued by SARS in respect of administrative penalties, contain the new PRN. This reference number must

FAQ: How does the roll-over of the Employment Tax Incentive (ETI) work?

An incentive amount may be rolled over – If the incentive amount available exceeds Employees’ Tax due in a month. The excess may be carried

FAQ: How is data authorisation done?

With every file that a vendor submits, either a VAT500 for summary level supporting data or a VAT501 for line item level supporting data is

FAQ: How is income on a trust taxed?

A trust is taxed at 45%. A Special ‘Type A Trust’ should apply at the SARS branch for classification as it qualifies for certain relief

FAQ: How is interest paid to a non-resident from a South African source taxed?

As from 1 March 2015 interest from a South African source paid to a non-resident will be taxed at a final withholding tax rate of

FAQ: How is the deduction recouped?

The deduction is recouped (under the general recoupment rules of section 8(4) of the Income Tax Act, 1962), if a taxpayer disposes of the venture

FAQ: How is the income received by me treated if I am married in community of property to my spouse?

Income received by (or accrued to) a taxpayer (other than that from the carrying on of any trade, but including investment income and capital gain

FAQ: How is the provisional tax calculated for the first period?

The tax for the first period is calculated as follows: Half of the total tax for the full year Less the employees tax deducted for

FAQ: How is the provisional tax calculated for the second period?

The tax for the second period is calculated as follows: The total estimated tax for the full year Less the employees tax paid for the

FAQ: How is the provisional tax payment calculated for the third period?

The tax for the third period is calculated as follows: Total tax payable for the full year Less the employees tax paid for the full

FAQ: How is the STC credit calculated?

The STC credit is comprised of two possible sources: Any unused STC credits of the company brought forward from the final dividend cycle under the

FAQ: How is VAT calculated on imported goods?

VAT on imported goods is paid on the Added Tax Value (ATV) and this is determined as follows: Customs Value, plus any duty levied on

FAQ: How long does it take for the updated information to be processed?

The updated information is processed immediately

FAQ: How long is a tax directive valid for?

A tax directive is only valid for the tax year or period stated on the directive.

FAQ: How long is a tax directive valid for?

A tax directive is only valid for the tax year or period stated on the directive.

FAQ: How long is my certificate of residence valid for?

A certificate of residence is only valid for a period of one year from the date of issue if the date of issue is for

FAQ: How long is the training programme?

The training is offered over three years on a full time basis at SARS.

FAQ: How long should I retain the POA form?

The POA form must be retained for five years.

FAQ: How long will be given between going live with the CSK test and the start of Re-Registration?

There will be at least five months between the two, but employees can continue to write the CSK throughout the period of re-registration.

FAQ: How long will each test last

Two hours

FAQ: How many capital gain transactions will I be able to complete on the income tax form?

You may capture a maximum of ten transactions on an income tax form, local and foreign capital gain or loss transactions.

FAQ: How many employees can write a CSK test for each client type?

SARS has limited the number to two in the initial registration/licensing phase as is required under the new Customs Control Act as it has insufficient

FAQ: How many rental activities can I capture on the income tax form?

A maximum of 20 rental activities can be declared.

FAQ: How many tax certificates can I capture on the income tax form?

A maximum of fifteen tax certificates can be captured on the income tax return.

FAQ: How many times can they write the test until they pass?

Unlimited number of times but they need to book for a test.

FAQ: How much does it cost to book and write the test?

SARS will not charge a fee for the booking and writing of the test. It is free to book and write.

FAQ: How must I value my shares on valuation date and can I use the time-apportionment basis?

South African-listed shares The following valuation date values may be adopted for South African-listed shares: Market value which is the volume weighted average price of

FAQ: How must the base cost of my demutualisation shares be determined?

The valuation date value of demutualisation shares in Old Mutual and Sanlam can be determined by using any of the four methods available for this

FAQ: How should the STC credit be applied?

The company paying the dividend must notify the beneficial owner of any part of the dividend that carries a STC credit, and must be applied

FAQ: How to confirm that your file was validated successfully?

SARS generates and sends a response file to the Technical user via the same channel the file was received. It is important that the response

FAQ: How to submit a return?

A return must be submitted electronically by using the SARS e-Filing platform.

FAQ: How will an appeal matter be dealt with?

Where a taxpayer appeals, the matter can be dealt with in one of the following manners: By the Alternative Dispute Resolution (ADR) process – if

FAQ: How will I access my other profiles, once I have created a default Primary User?

All existing profiles, associated with a user’s identity number, will still be accessible when the user logs in with their primary username. For example: a

FAQ: How will I be informed of an unsuccessful registration for Turnover Tax?

A letter will be issued to the applicant informing them that the application has not been successful due to certain requirements not being met. In

FAQ: How will I be kept up-to-date of any new registrations or changes made to the registered particulars?

New registrations or changes made on the profile will be communicated in the following manner: An SMS will be sent to: The registered taxpayer The

FAQ: How will I determine an employee’s age for Employment Tax Incentive (ETI) purposes?

An employee’s age must be determined at the end of each month for which the employer is claiming the ETI. Therefore an employee will start

FAQ: How will SARS pay me my refund if they do not have my bank details on their records?

If SARS does not have valid banking details and has a valid cell phone number and/or email address for taxpayers; notifications will be sent to

FAQ: How will SARS treat cryptocurrencies?

SARS will apply general tax principles and tax the income or capital gains that are received or accrued to the taxpayer.

FAQ: How will the Company be assisted with the completion of the IT14SD?

The IT14SD completion guide is available on the SARS website at www.sars.gov.za. All Companies are advised to carefully review this guide in order to ensure

FAQ: How will the Company be assisted with the completion of the ITR14?

An ITR14 completion guide is here on the SARS website. All Companies are advised to carefully view this guide in order to ensure the following. All mandatory fields

FAQ: How will the Employment Tax Incentive (ETI) affect current learnership agreements and the internships process?

If an employer meets all the necessary requirements, the employer is entitled to claim the ETI, the learnership allowance and the internship process remains unaffected.

FAQ: How will the IT14SD be authenticated?

On eFiling, the log-on of the Company representative/Public Officer will serve as the authentication for the IT14SD. For submission in the branch, the Company representative/Public

FAQ: How will the ITR14 be customised?

The new ITR14 flex form will be customised per company type: Dormant company Share Block Company Body Corporate Micro business Small business Medium to Large

FAQ: How will the ITR14 be signed?

On eFiling, the log-on of the Company representative or Public Officer will serve as the authentication/sign off for the ITR14. For branch submissions, the Company

FAQ: How will the letters for Companies identified for verification be issued to the Company?

The relevant verification letters will be issued by SARS to the relevant Company via the following channels: Electronically via eFiling if the Company is registered

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