What must employers prepare for the 2026 interim EMP501 reconciliation?
The 2026 interim EMP501 window runs from 21 September to 31 October. Reconcile PAYE, UIF, SDL, payments, employee tax numbers and certificates before submitting.
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South African tax and SARS guides
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How can I legally reduce tax on savings and fixed-deposit interest?
Large savings and fixed deposits can create taxable interest. Understand the exemption, tax-free accounts, provisional tax and the decisions to review before moving money.
Read the answerMust I file an IRP6 if eFiling shows one but I am not a provisional taxpayer?
An IRP6 appearing on eFiling does not decide provisional-tax liability. Test your income, exclusions, PAYE and 2027 deadlines before filing or ignoring it.
Read the answerHow to reset a forgotten SARS eFiling password
Reset a forgotten SARS eFiling password through the official OTP process, including what to do when your old contact details cannot be matched.
Read the answerWhy SARS eFiling is not sending your one-time PIN
Learn what a SARS eFiling OTP is sent to, the resend limit, and how to update eFiling security contact details when you cannot receive it.
Read the answerHow to change your SARS eFiling mobile number or email address
Update the email address or mobile number used for SARS eFiling OTP security, whether you can still log in or need the biometric login-screen route.
Read the answerHow to update your physical or postal address with SARS online
Update a physical or postal address in SARS eFiling through RAV01, including the authority declaration, OTP submission and the difference from eFiling security contacts.
Read the answerWhy SARS verifies new bank details
Understand why SARS verifies a changed bank account, who may request the change, the normal eFiling routes and why verification does not guarantee a refund.
Read the answerHow to activate a tax type on your SARS eFiling profile
Activate a registered SARS tax type in eFiling, using the individual or organisation portfolio path and understanding when a transfer needs approval.
Read the answerWhy a tax type is missing from SARS eFiling
Check whether a missing SARS eFiling tax type is inactive, on another portfolio, awaiting transfer approval or not yet registered with SARS.
Read the answerHow to add a taxpayer to an organisation eFiling profile
Add a taxpayer to an organisation or tax-practitioner eFiling portfolio, including the required Manage Taxpayer right, grouping and separate tax-type activation.
Read the answerHow to create a user and assign rights on an organisation eFiling profile
Invite a user to an organisation eFiling portfolio, assign roles and rights groups, and understand the acceptance and OTP steps required by SARS.
Read the answerHow to remove a former employee or accountant from SARS eFiling access
Remove a former portfolio user or tax practitioner's access in SARS eFiling, and understand why deleting a user differs from changing a registered representative.
Read the answerCan my business account for VAT on the payments basis rather than invoice basis?
Learn the difference between invoice and payments basis VAT accounting, when SARS approval is required, and what records a business should prepare.
Read the answerWhen must a VAT vendor move to monthly VAT returns?
Understand when SARS places a VAT vendor in monthly Category C, how the R30 million test works, and what to check before changing filing practice.
Read the answerCan a VAT vendor claim notional input tax on second-hand goods bought from a non-vendor?
Learn when a South African VAT vendor may claim notional input tax on qualifying second-hand goods, including VAT264 and payment evidence requirements.
Read the answerWhen do I need a VAT264 declaration for second-hand goods?
Find out when a VAT264 declaration is required for second-hand goods, what details it records, and why it should be completed before a notional input-VAT claim.
Read the answerCan SARS set off my VAT refund against other tax debt?
Understand when SARS can set off a VAT refund against outstanding tax debt, what to check on your statement of account, and when a refund may be delayed for another reason.
Read the answerHow should a VAT vendor adjust for a customer debt that is written off?
Learn when an invoice-basis VAT vendor can adjust for an irrecoverable customer debt, how the original VAT rate matters, and what happens if payment is later recovered.
Read the answerWhen must a business account for VAT on a customer deposit?
Understand why a customer deposit is not always VAT consideration, what to check in the contract, and when special VAT timing rules may matter.
Read the answerWhen must a foreign supplier register for South African VAT on electronic services?
Understand the South African VAT registration analysis for foreign electronic-services suppliers, including the B2B exclusion and temporary abnormal-circumstances exception.
Read the answerIs short-term accommodation subject to VAT while residential letting is exempt?
Learn the VAT difference between commercial accommodation and residential dwelling letting, including the special rule for commercial stays exceeding 28 days.
Read the answerWhat details must appear on a full tax invoice for VAT?
Use this South African VAT tax-invoice checklist to understand the prescribed supplier, customer, supply, value, and VAT details to capture and retain.
Read the answerCan I use the SARS MobiApp to file my individual tax return?
Find out what you can do in the SARS MobiApp when filing an ITR12, what to prepare first, and when eFiling may be more suitable.
Read the answerWhat does the SARS declaration questionnaire mean on my ITR12?
Understand why SARS may show a declaration questionnaire after your ITR12, how to answer it carefully, and when a verification may follow.
Read the answerWhy is my ITR12 prepopulated with information I do not recognise?
Learn where ITR12 prepopulated information comes from, how to check it, and who must correct an incorrect IRP5 or other third-party tax record.
Read the answerWhy does my ITR12 show more than one IRP5 certificate?
Multiple IRP5 or related certificates on an ITR12 can be normal. Learn how to check each entry and when an employer must correct a duplicate or error.
Read the answerCan I submit a revised ITR12 after I have already filed?
Learn when SARS eFiling lets you use Request Correction to revise an ITR12, the main restrictions, and when a correction is not the same as an objection.
Read the answerWhat documents will SARS ask for when it verifies my individual return?
Documents SARS may request for an ITR12 verification, including a focused checklist for rental income and property deductions in South Africa.
Read the answerHow do I check my SARS assessment and amount payable?
Learn how to find your SARS ITA34 notice of assessment and statement of account, check whether tax is payable, and keep the records needed to query a result.
Read the answerWhat happens if I file my individual tax return after the SARS deadline?
Missed a SARS individual-return deadline? Learn why you should file promptly, how the 2026 dates differ by taxpayer type, and what to do with a penalty notice.
Read the answerWhy has SARS asked me to verify my identity or banking details?
Learn why SARS may require identity or bank-detail checks, how to use official channels safely, and how to spot a request that may be a scam.
Read the answerWhat should I do when my eFiling ITR12 shows a validation error?
A practical way to deal with an eFiling ITR12 validation error, including checking the exact message, correcting source data, and knowing when to contact a provider.
Read the answerHow to get proof of your SARS income-tax number
Get official proof of your SARS income-tax number by requesting a Notice of Registration, or IT150, through eFiling, mobile services or another SARS channel.
Read the answerHow to request an IT150 notice of registration from SARS
Request a SARS Notice of Registration, or IT150, through eFiling, MobiApp or SARS mobile services, and understand the authentication and encryption steps.
Read the answerHow to find SARS letters and notices on eFiling
Find SARS letters and notices in eFiling using Search Correspondence, filters for tax type and year, and the View option for the official document.
Read the answerWhy did I receive a SARS letter I do not understand?
A practical first response to an unfamiliar SARS letter, including how to verify it in eFiling, record its details and avoid missing a case-specific action.
Read the answerHow to download your SARS statement of account
Download a current SARS Income Tax Statement of Account, understand what it includes and keep it separate from an ITA34 assessment or payment receipt.
Read the answerWhat does a negative or positive balance on my SARS statement mean?
Read a SARS statement balance safely by checking the ITSA transactions, ITA34 and refund entries, rather than relying on a positive or negative sign alone.
Read the answerHow do I check whether SARS owes me a refund?
Check the SARS Income Tax Statement of Account for a refund amount and electronic-refund payment date, then identify common reasons a payment may be delayed.
Read the answerCan SARS offset my refund against another tax debt?
Learn how SARS debt equalisation can reduce a refund for outstanding tax debt, and why disputes and payment arrangements require case-specific review.
Read the answerHow do I upload supporting documents requested by SARS?
Upload SARS-requested supporting documents through the correct eFiling or SOQS route, using the case details, file checks and final-submission steps.
Read the answerWhat document formats and sizes does SARS accept for uploads?
Prepare SARS supporting documents for eFiling or SOQS by using the right file formats, size limits, names and submission rules for the channel in your case.
Read the answerCan a VAT vendor claim input tax on an import shipment?
Learn when a South African VAT vendor may claim import VAT, which party may claim it and the customs evidence SARS expects.
Read the answerWhen does VAT apply to services imported for use in an exempt activity?
Understand when a South African VAT vendor must account for VAT on non-resident services used for exempt or other non-taxable activities.
Read the answerHow do mixed taxable and exempt supplies affect input VAT apportionment?
Learn why a vendor with taxable and exempt activities must directly attribute costs and use an approved method for genuine mixed-use input VAT.
Read the answerCan a VAT vendor use a simplified tax invoice for a small transaction?
See when SARS permits an abridged tax invoice, when a full invoice is required and what evidence supports a small VAT transaction.
Read the answerWhen must a VAT vendor account for VAT on a sale of its business as a going concern?
Check the SARS requirements for zero-rating a business sale as a VAT going concern, including vendor status, written agreement and necessary assets.
Read the answerIs a worker an independent contractor or employee for PAYE?
Learn how SARS approaches PAYE classification of a worker and why a contract label alone does not decide employee or contractor treatment.
Read the answerWhat are the SARS subsistence-allowance rules for overnight employee travel?
Check the 2027 SARS daily subsistence amounts for domestic overnight employee travel and the rules for foreign travel allowances.
Read the answerCan I reimburse an employee's day-trip meals without creating PAYE?
Understand the 2027 SARS conditions for a part-day business-travel meals reimbursement to be exempt from PAYE.
Read the answerHow is PAYE calculated on a staff bonus or incentive payment?
Learn the SARS annual-payment method for PAYE on a staff bonus or incentive, and why a bonus can be taxed differently from normal monthly pay.
Read the answerIs reimbursement of an employee's study costs taxable?
Understand when SARS treats employer-funded employee study costs as a taxable fringe benefit and when job-related training may be non-taxable.
Read the answerWhat is the difference between an ITR12 and an IRP5?
Understand the difference between an ITR12 annual tax return and an IRP5 or IT3(a) tax certificate, and how both fit into your SARS filing.
Read the answerHow do I report income from two employers on one SARS return?
Learn how to file one ITR12 when you have two employers, check multiple IRP5 certificates, and understand why PAYE may still be short on assessment.
Read the answerWhy do I owe tax after changing jobs during the year?
Changing jobs can mean two sources of employment income for one tax year. Learn why SARS may assess an amount payable even where PAYE was deducted.
Read the answerHow do I report a lump-sum amount on my IRP5 and ITR12?
Learn how to check a lump-sum payment on an IRP5 and ITR12, when a SARS tax directive may be involved, and why payment type matters.
Read the answerWhen does SARS require a tax-directive number on an individual return?
Learn the specific ITR12 tax-directive number requirement for antedated salary or pension codes, and what to do if the number is missing or wrong.
Read the answerIs a sign-on bonus taxable in South Africa?
A sign-on bonus is not automatically tax-free. Learn how SARS's annual-payment and remuneration rules can apply, and what to ask payroll to confirm.
Read the answerIs a retention bonus taxable and when is PAYE withheld?
SARS treats a qualifying retention incentive as an annual payment. Learn how PAYE is calculated, what appears on the IRP5, and why early repayment needs care.
Read the answerIs overtime pay taxed differently from my normal salary?
SARS does not use a special overtime PAYE rate. Learn how overtime is included in payroll tax and how it should appear on an IRP5 or IT3(a).
Read the answerIs a performance bonus taxable in South Africa?
Learn how SARS treats performance-based payments for PAYE, why the payment date and earning period matter, and what to check on your IRP5.
Read the answerIs a 13th cheque taxed differently from my salary?
A 13th cheque does not have a special flat tax rate. Learn when annual-payment PAYE rules apply, how payroll may spread the tax, and what to check on your records.
Read the answerHow do I submit supporting documents through SOQS instead of eFiling?
Use the SARS Online Query System to submit requested supporting documents when eFiling is not the route specified by SARS.
Read the answerHow do I book a SARS branch appointment online?
Learn how to use SARS eBooking, what details it checks and what to do after your appointment is confirmed.
Read the answerWhen should I use SOQS instead of calling or visiting SARS?
Use this practical guide to decide when the SARS Online Query System is the appropriate channel for your request.
Read the answerHow do I report a compromised SARS eFiling profile?
Report suspected SARS eFiling profile fraud through SOQS, preserve evidence and use only official SARS channels.
Read the answerHow do I identify a fake SARS email, SMS, or refund message?
Learn the warning signs of a SARS refund scam and how to check your tax position safely through official channels.
Read the answerHow do I correct or reject a SARS auto-assessment?
If a SARS auto-assessment is incomplete or wrong, learn how to correct third-party data and submit an ITR12 for 2026.
Read the answerWhat should I check before accepting a SARS auto-assessment?
Check the right income, deductions, personal details and supporting records before taking no action on a SARS auto-assessment.
Read the answerHow do I submit an ITR12 after receiving an auto-assessment?
If you do not agree with a SARS auto-assessment, learn how to correct source data and submit an ITR12 through eFiling or MobiApp.
Read the answerWhat should I do if my IRP5 is missing from my SARS return?
Find out why an IRP5 may not prepopulate on your ITR12, who must correct source data and when a limited lump-sum capture route applies.
Read the answerHow do I submit a return that SARS has issued but I cannot see?
Request an issued ITR12 in eFiling, open the return work page and submit the correct tax year before the applicable deadline.
Read the answerWhen an employer-funded bursary for an employee's child is taxable
A practical 2026/27 guide to PAYE on employer bursaries for employees' children, including current SARS thresholds and records.
Read the answerWhen PAYE applies to employee shares and options
Learn when South African PAYE can arise on employee shares and options, including broad-based plans, restricted equity and SARS directives.
Read the answerAre long-service awards and gift vouchers taxable fringe benefits?
Learn when South African long-service awards and gift vouchers can be tax-free, and when payroll must treat them as taxable fringe benefits.
Read the answerIs employer-funded home security a taxable fringe benefit?
A practical guide to the South African PAYE treatment of employer-funded private-home security, including alarms, burglar bars and armed response.
Read the answerDoes an employer need a separate PAYE branch registration?
Find out when a South African employer may register a branch separately for PAYE, how EMP102 works and what happens when staff transfer.
Read the answerHow an employer tells SARS about changed details or stopping payroll
Learn the SARS deadlines for an employer to update registered details, including address and banking changes, or to notify SARS after ceasing to be an employer.
Read the answerHow an employer claims an Employment Tax Incentive refund
A practical South African guide to claiming and receiving an Employment Tax Incentive refund through EMP201 and reconciliation, including the tax-compliance condition.
Read the answerWhen PAYE must be deducted from payments to a labour broker
Learn when a South African business must deduct PAYE from payments to a labour broker and how to check a valid SARS IRP30 certificate.
Read the answerTax treatment of employer-owned insurance policies
A practical guide to the South African tax treatment of employer-owned insurance policies that benefit employees, directors, dependants or nominees.
Read the answerHow to tax a restraint-of-trade payment to an employee
Learn how South African PAYE applies to a restraint-of-trade payment made to an employee or former employee, including SARS reporting treatment.
Read the answerIs a restraint-of-trade payment taxable?
A restraint-of-trade payment to an employee or former employee is remuneration for PAYE. Learn what to check on the agreement, payslip and IRP5.
Read the answerHow is a severance benefit taxed when I am retrenched?
Learn the SARS directive and IRP5 process for a retrenchment severance benefit, and why not every termination payment has the same tax treatment.
Read the answerIs notice pay taxable when I leave my job?
Notice pay is taxed as normal income, not as a severance benefit. Use this SARS-focused checklist to check your termination records, directive and IRP5.
Read the answerIs accrued leave pay taxable when I resign or retire?
Encashment of accrued leave is taxable remuneration when paid. Learn how SARS treats it, what to check on your certificate and why it is not severance pay.
Read the answerIs a long-service award from my employer taxable?
Do not assume a long-service award is tax-free. Learn what the current SARS certificate-code guidance says and what to check with payroll before filing.
Read the answerAre employer-paid study fees taxable to me?
Employer-paid study fees are not all treated alike. Learn the SARS distinction between study reimbursement and employer-benefit job-related training.
Read the answerIs employer-provided accommodation a taxable fringe benefit?
Residential accommodation from an employer is generally a fringe-benefit issue. Learn what to check before relying on an exemption or payroll value.
Read the answerIs an employer salary advance taxable?
A salary advance is future remuneration paid before it is due. Learn how to check payroll records and avoid confusing it with an employee loan.
Read the answerIs a work cellphone or data allowance taxable?
A work cellphone, data allowance or reimbursement is not automatically tax-free. Learn the payroll facts that determine whether a fringe-benefit issue arises.
Read the answerIs employer-provided internet for working from home taxable?
Employer-paid home internet is not automatically exempt because you work remotely. Learn the fringe-benefit facts to check with payroll and on your IRP5.
Read the answerHow do I request a historic individual tax return on eFiling?
Request an earlier ITR12 return on SARS eFiling, check the tax year and retain the records needed before you submit it.
Read the answerHow do I submit an outstanding company ITR14 return after a SARS final demand?
Submit an outstanding company ITR14 return after a SARS final demand, retain proof and keep penalty or dispute questions separate from filing.
Read the answerHow do I check my SARS return submission status?
Check a submitted SARS return in the relevant eFiling work page, read current correspondence and avoid treating a status as a final outcome.
Read the answerWhy does SARS eFiling show a return as saved instead of submitted?
A saved SARS eFiling return is unfinished work, not proof of filing. Review it, submit formally and retain the confirmation.
Read the answerHow do I register for income tax if I do not have a tax number?
Register for Personal Income Tax for the first time on SARS eFiling, then request your Notice of Registration after activation.
Read the answerHow do I verify my SARS registration details before filing?
Review SARS Registered Details and RAV01 before filing, compare them with your records and submit supported changes where appropriate.
Read the answerHow do I update a company's registered SARS particulars through RAV01?
A registered representative can use RAV01 to review and update supported company details, subject to authority and SARS evidence requirements.
Read the answerHow do I add a new tax product to my business with SARS?
Use RAV01 My Tax Products to start a supported business tax-product application, while meeting authority and tax-type requirements.
Read the answerHow do I deregister a tax type that no longer applies to my business?
Deregister a business tax type through the formal SARS route, after checking outstanding obligations and keeping the final notice.
Read the answerWhat should I do when SARS eFiling shows a red profile warning?
Record the exact SARS eFiling profile warning, identify the affected taxpayer and follow only the official route named in the message.
Read the answerPAYE on accumulated leave paid at termination
Learn how PAYE applies when an employer pays accumulated leave on termination, including the difference between leave pay and a severance benefit.
Read the answerHow to tax free or subsidised employee accommodation
A South African payroll guide to the taxable fringe-benefit treatment of employer-provided residential accommodation.
Read the answerAre employee debt write-offs taxable fringe benefits?
Learn when writing off an employee debt creates a South African taxable fringe benefit and what payroll records the employer needs.
Read the answerHow to tax a low-interest or interest-free staff loan
A practical South African payroll guide to low-interest and interest-free staff loans, taxable interest benefits and limited SARS exceptions.
Read the answerWhen employer-paid medical expenses are taxable
Understand when employer-paid medical, dental, hospital and medicine costs become a taxable fringe benefit for South African payroll.
Read the answerPAYE for foreign employees temporarily working in South Africa
A payroll triage guide for employers on PAYE, treaty checks and records when foreign employees work temporarily in South Africa.
Read the answerPAYE on a signing bonus
Learn how an employer should process a signing bonus through South African payroll, including repayment clauses and record keeping.
Read the answerTax on employer-provided uniforms and uniform allowances
A South African payroll guide to the tax treatment of special uniforms, uniform allowances and ordinary work clothing.
Read the answerRelocation costs an employer can reimburse without PAYE
Learn which supported employee relocation costs may qualify for South African PAYE exemption and how an employer should keep the evidence.
Read the answerTaxing a taxable relocation reimbursement
A South African employer guide to separating qualifying relocation expenses from taxable relocation reimbursements in payroll.
Read the answerIs an employer meal or canteen benefit taxable?
Employer meals and meal vouchers can be taxable, but SARS has specific no-value cases for qualifying canteen and workplace meals.
Read the answerIs a gift voucher from my employer taxable?
A staff gift voucher is normally taxable. Learn the narrow SARS long-service award conditions and what to check on payroll records.
Read the answerAre employer-paid professional subscriptions taxable or deductible?
Employer-paid professional subscriptions can be tax-free where membership is a condition of employment. Learn when employee-paid fees may be deductible.
Read the answerCan I deduct legal fees for a taxable employment dispute?
Legal fees in an employment dispute may be deductible only in qualifying circumstances. Learn what SARS records and evidence you need before claiming.
Read the answerCan I claim a loss on employee shares that vested below their tax value?
A restricted employee share can create a section 8C income loss at vesting. Learn which documents and values need specialist review.
Read the answerHow are share options and restricted shares taxed when they vest?
Restricted employee shares and options can trigger section 8C income tax at vesting. Learn which event dates, values and payroll documents matter.
Read the answerWhen are broad-based employee share-plan shares tax-free on acquisition?
Do not assume broad-based employee share-plan shares are tax-free on acquisition. Learn the SARS qualifying-share and later-disposal checks.
Read the answerWhat tax applies if I sell broad-based employee share-plan shares within five years?
Selling qualifying broad-based employee share-plan shares within five years can trigger PAYE. Learn the SARS exceptions and record checklist.
Read the answerAre reimbursed business expenses taxable to an employee?
A reimbursed expense is not automatically tax-free. Learn why the contract, invoice, payment method and payroll classification matter.
Read the answerCan I claim work clothing, uniforms or protective gear as an employee?
Special work uniforms can be exempt when they meet SARS conditions. Ordinary clothing does not qualify merely because you wear it at work.
Read the answerHow do I fix a SARS profile that shows the wrong taxpayer details?
Correct inaccurate SARS registered details before they affect eFiling access, profile merges or tax compliance status.
Read the answerWhat is the SARS entity-merge process on eFiling?
Understand how SARS Entity Merge works on eFiling, who can use it, what records may be merged and when verification is needed.
Read the answerWhy did SARS automatically merge my tax profile?
Learn why SARS may auto merge tax records, what the Update to Your Tax Profile letter means and how to act within the correction period.
Read the answerHow do I challenge an incorrect SARS auto-merge?
Act on an incorrect proposed SARS auto merge by preparing a written correction request, attaching the profile update letter and using an official route.
Read the answerHow do I get a tax compliance status PIN from SARS?
Request a SARS tax compliance status PIN through eFiling or SOQS, understand the available TCS types and share the approved PIN securely.
Read the answerHow do I check whether a SARS tax compliance PIN is still valid?
Verify a SARS tax compliance status PIN through the official eFiling function and understand why a verification result is time-specific.
Read the answerWhy is my SARS tax compliance status not good standing?
Use SARS My Compliance Profile to identify registration, outstanding-return or debt issues that may prevent a Good standing tax compliance result.
Read the answerHow do I fix outstanding returns that block my tax compliance status?
Find and resolve outstanding SARS returns shown in My Compliance Profile before they affect a Tax Compliance Status request.
Read the answerHow do I request a tax compliance status for a tender?
Use a SARS Good standing Tax Compliance Status request for tender verification and give the resulting PIN only to the authorised verifier.
Read the answerHow do I request a tax compliance status for emigration or foreign investment?
Understand the SARS Approval International Transfer TCS route that replaced the former emigration and foreign investment allowance applications.
Read the answerReimbursing business kilometres without a fixed travel allowance
Learn when a business-kilometre reimbursement can be processed separately from a fixed travel allowance for South African PAYE.
Read the answerPAYE where an employee earns salary and commission
A practical employer guide to PAYE on salary and commission, including payroll calculations, directives and South African tax reporting.
Read the answerWhen an employer needs a SARS directive for backdated salary
Find out when backdated salary needs a SARS tax directive and how employers should separate current-year and prior-year payroll amounts.
Read the answerCorrecting PAYE after a payment in a prior tax year
A careful guide for employers correcting PAYE, certificates and reconciliations after an employee payment was made in an earlier tax year.
Read the answerPayroll records for allowances and fringe benefits
Learn which records employers should keep to support PAYE treatment of employee allowances and fringe benefits in South Africa.
Read the answerBeneficial ownership information a company must disclose to SARS
Understand the beneficial ownership information a company must prepare for its SARS ITR14 return and how to organise the supporting records.
Read the answerA company's SARS public officer and their responsibility
Learn how to manage a company's SARS public officer or representative, authority records and secure eFiling access.
Read the answerCan an accountant be a company's SARS public officer?
Learn when an accountant can be a company's SARS public officer and how to control authority and eFiling access.
Read the answerPreparing ITR14 evidence for cross-border company transactions
Prepare a clear evidence register for a company's cross-border transactions before completing the current SARS ITR14.
Read the answerIs my company a micro business or small business for SARS classification?
Learn how SARS classifies a company as a micro business or small business for ITR14 filing, and why this differs from Small Business Corporation status.
Read the answerCan I deduct professional indemnity insurance from employment income?
Professional indemnity insurance is not automatically deductible for an employee. Check the policy, insured person and SARS deduction rules first.
Read the answerCan a commission earner deduct work expenses?
Commission income does not make every work cost deductible. Learn the SARS records and limits that matter before claiming an expense.
Read the answerWhat work expenses can a holder of public office deduct?
Holding public office does not make every work cost deductible. Learn the facts and SARS records to check before making an ITR12 claim.
Read the answerHow are employer and employee retirement contributions shown on my IRP5?
Reconcile retirement contributions on your IRP5 with fund certificates and payslips before you submit an ITR12.
Read the answerCan I claim retirement-annuity contributions that are not on my IRP5?
A personal retirement-annuity contribution may not be on your IRP5. Use the fund tax certificate and apply the section 11F limits correctly.
Read the answerWhat happens to unused retirement-contribution deductions?
An unused retirement-fund contribution deduction is not necessarily lost. Keep the SARS assessments and fund records needed to track carry-forward treatment.
Read the answerHow is a retirement-fund withdrawal taxed before retirement?
A pre-retirement fund payment can have different tax treatment depending on the reason, component and SARS directive. Check the classification before accepting cash.
Read the answerHow is the two-pot retirement savings withdrawal taxed?
A two-pot savings withdrawal is taxed at marginal rates, not retirement lump-sum tables. Check registration, debt and the SARS directive before applying.
Read the answerDo I pay tax when transferring retirement savings between funds?
An approved retirement-fund transfer is not automatically a taxable withdrawal, but the SARS directive and Recognition of Transfer process must be completed correctly.
Read the answerWhy is my retirement transfer delaying the processing of my SARS return?
A missing Recognition of Transfer can block an ITR12 after a retirement-fund transfer. Ask the receiving fund to submit it, then refresh eFiling.
Read the answerCan I share a SARS tax compliance PIN by SMS?
Learn what a SARS Tax Compliance Status PIN does, how to share it safely by SMS and what it does not authorise.
Read the answerHow do I track a SARS tax compliance status request?
Track a SARS Tax Compliance Status request in eFiling, understand the case statuses and keep the evidence SARS may need.
Read the answerHow do I make a payment to SARS through eFiling?
Use SARS eFiling to create and authorise a tax payment safely, including the Credit Push approval step at your bank.
Read the answerWhat is a SARS payment reference number, PRN?
Understand the SARS Payment Reference Number, why it matters for allocation and how to keep the right evidence with a tax payment.
Read the answerWhat is a SARS Payment Advice Notice and when should I create one?
Find out what a SARS Payment Advice Notice is, when it is needed for EFT or bank payments and how it supports correct payment allocation.
Read the answerHow do I create a SARS Payment Advice Notice for EFT payment?
Create a SARS Payment Advice Notice for an EFT payment, protect the correct PRN and retain the evidence needed to check allocation.
Read the answerWhy has my SARS payment not allocated to the correct tax period?
Check an apparent SARS payment allocation problem using the PRN, Payment Advice Notice, bank proof and current account records.
Read the answerHow do I fix a SARS payment made with the wrong PRN?
Take safe next steps after using the wrong SARS payment reference number, without creating an unnecessary duplicate payment.
Read the answerWhat is a credit-push payment on SARS eFiling?
Understand how a SARS eFiling Credit Push payment works, when bank authorisation happens and when it can no longer be cancelled.
Read the answerWhy is my SARS eFiling payment waiting for bank authorisation?
Resolve a pending SARS eFiling payment by checking the Credit Push request, bank authorisation and the records needed for a safe payment decision.
Read the answerCompany details to update with SARS before filing
A practical checklist for checking and updating company details with SARS before an ITR14 company tax return is filed.
Read the answerCan a company deduct a qualifying section 18A donation?
Understand when a company donation may qualify for a section 18A tax deduction and which documents SARS expects you to retain.
Read the answerHow to value closing inventory for income tax
Learn the practical records and tax checks a South African business needs when valuing closing trading stock for income tax.
Read the answerCan a business write down slow-moving, damaged or obsolete stock for tax?
Find out why an accounting stock provision is not automatically a South African income-tax deduction and what evidence supports a stock diminution.
Read the answerTax treatment of stolen or destroyed trading stock
A practical South African tax recordkeeping guide for businesses dealing with stolen, looted, fire-damaged or destroyed trading stock.
Read the answerCan a business deduct accounting, bookkeeping and tax-consulting fees?
Learn how to assess whether accounting, bookkeeping and tax-consulting fees are deductible business expenses in South Africa.
Read the answerWhat happens to a company’s tax affairs during liquidation?
A practical SARS checklist for the liquidator, director or adviser managing a South African company’s tax affairs in liquidation.
Read the answerControlled foreign company information to prepare for an ITR14
A high-level checklist of information a South African company should prepare before making controlled foreign company disclosures to SARS.
Read the answerWhen to prepare transfer-pricing information for SARS
A practical guide to preparing cross-border related-party and transfer-pricing information before a South African company files its ITR14.
Read the answerCould global minimum tax rules apply to a South African group company?
A practical scoping checklist for South African group companies assessing possible global minimum tax or Pillar Two exposure.
Read the answerHow is a retirement lump sum taxed when I retire?
A retirement lump sum needs a SARS directive. Its tax outcome depends on the benefit type, history and current rules, not a generic estimate.
Read the answerHow is pension income taxed after I retire?
Regular pension income is generally reported from its tax certificate. Check PAYE, other income and the final SARS assessment each year.
Read the answerAre foreign pension payments taxable in South Africa?
Foreign pension payments need a tax-residence, pension-type and treaty review. Do not assume the country or payer name decides the SARS result.
Read the answerAre Government, Transnet and municipal pensions taxed in full?
The former employer's name does not decide pension tax. Check the actual fund, tax certificate and any claimed statutory exemption before filing.
Read the answerWhich disability, injury and war-veteran pensions are exempt from tax?
A disability, injury or veteran pension is not automatically exempt. Confirm the statutory scheme, tax certificate and payment basis before excluding income.
Read the answerHow do I report medical scheme contributions missing from my IRP5?
Compare your IRP5, medical scheme tax certificate and payslips. Ask the issuer to correct source data before changing an ITR12 entry.
Read the answerCan I claim medical tax credits for my adult dependent child?
Supporting an adult child does not automatically create a medical tax credit. Check membership, contributions and the medical scheme certificate.
Read the answerCan I claim medical tax credits for a parent I support?
Financially supporting a parent does not automatically create a medical tax credit. Verify scheme membership, dependant status, payer and tax certificate.
Read the answerHow do medical tax credits work when spouses are on different medical aids?
Separate medical schemes can work for tax reporting, but reconcile each spouse's certificate, contribution and dependants to avoid duplicate claims.
Read the answerCan I claim out-of-pocket medical expenses that medical aid did not pay?
Unreimbursed medical costs are not automatically deductible. Keep the tax certificate, invoices and scheme remittance advice for an additional-credit review.
Read the answerHow do I view SARS payment history and proof of payment on eFiling?
Find SARS payment history in eFiling, keep the right proof of payment and reconcile it with your SARS statement of account.
Read the answerCan I make an additional payment to SARS before a return is due?
Understand SARS additional payments on eFiling, what they do not replace, and how to reconcile an early payment correctly.
Read the answerHow do I make bulk SARS payments on eFiling?
Use SARS eFiling bulk payments carefully, from liability reconciliation and validation to bank authorisation and account checks.
Read the answerHow do I upload a bulk-payment CSV file to SARS eFiling?
Prepare, upload and validate a SARS eFiling bulk-payment CSV file while keeping the payment data and audit trail under control.
Read the answerWhy was my SARS bulk-payment file rejected?
Understand common SARS eFiling bulk-payment file rejection checks, how to protect the audit trail and when to stop before duplicate payments occur.
Read the answerCan I pay SARS through the MobiApp?
Learn which SARS payments can be made in the MobiApp, how Statement of Account and ITA34 payments differ, and what evidence to retain.
Read the answerHow do I make a SARS payment if I do not use internet banking?
Explore current SARS payment options when you do not use internet banking, including eligible MobiApp, eFiling and payment-reference steps.
Read the answerHow do I use a SARS statement of account to reconcile my payments?
Reconcile SARS payments using a Statement of Account, payment references, bank proof and supporting returns without assuming the balance tells the whole story.
Read the answerWhy is SARS charging interest after I made a payment?
Find out why SARS interest may remain after payment, which records to compare, and why payment date, amount, PRN and allocation all matter.
Read the answerHow do I request remission of interest charged by SARS?
Understand the SARS remission starting point for interest and penalties, the records to prepare, and why the correct route depends on tax type and charge.
Read the answerForeign tax credits on company business income
Learn how a South African company should prepare and assess a possible foreign-tax credit on business income before filing its ITR14.
Read the answerForeign dividends received by a South African company
A practical review checklist for South African companies receiving foreign dividends before the ITR14 is prepared.
Read the answerSouth African headquarter-company status
Understand the evidence and specialist review needed before an international group considers South African headquarter-company status.
Read the answerWear-and-tear allowance on company equipment
A company checklist for substantiating wear-and-tear allowances on business equipment before completing the ITR14.
Read the answerAllowance for new manufacturing assets
A cautious evidence checklist for manufacturers assessing a tax allowance on new production assets in South Africa.
Read the answerResearch and development tax incentive for a company
Prepare a defensible R&D tax-incentive file by separating qualifying technical work from ordinary business activity.
Read the answerLearnership allowance for employers
A recordkeeping checklist for employers considering a South African tax allowance for a recognised learnership agreement.
Read the answerUsing assessed losses after a company loss
Understand why a company assessed loss is not its accounting loss, and how to prepare current evidence before using it.
Read the answerTurnover-tax registration for a micro business
Find out how to assess turnover-tax eligibility before a micro business elects the simplified SARS tax system.
Read the answerTurnover-tax returns and payments
Build a reliable SARS compliance calendar for turnover-tax returns and payments, using current dates and proof of submission.
Read the answerCan I claim medical expenses without medical aid?
Medical costs paid without medical aid are not automatically deductible. Learn which records to keep for an additional medical tax-credit review.
Read the answerWhat medical expenses qualify for the additional medical tax credit?
Learn how to organise medical receipts for an additional medical tax-credit review without assuming every healthcare payment qualifies.
Read the answerCan I claim a disability-related expense for tax purposes?
Disability-related costs need more than an invoice. Learn how to gather medical evidence, payment records and current SARS support before claiming.
Read the answerDisability vs physical impairment for medical tax
Disability and physical impairment have different SARS medical-tax rules. Learn what evidence to keep and why the distinction matters on an ITR12.
Read the answerDo I need an ITR-DD form to claim disability-related tax relief?
The ITR-DD can be essential evidence for disability-related medical tax relief. Learn when to obtain it, what records to keep and how to avoid filing errors.
Read the answerCan parents claim medical expenses for a child with a disability?
Parents may be able to claim qualifying medical and disability-related costs for a child. See the records, ITR-DD evidence and limits that matter for SARS.
Read the answerCan I claim medical costs paid for a deceased dependant?
Medical bills around a dependant's death need careful tax evidence. Learn the payer, timing, estate and family-care facts to check before filing.
Read the answerHow do I correct medical-aid information prepopulated on my ITR12?
If medical-aid data on your ITR12 is wrong, compare it with your scheme certificate and correct the source data properly before changing your return.
Read the answerIs bank interest taxable if it is below the annual exemption?
Bank interest can still matter on your ITR12 even when an annual exemption applies. Learn how to use certificates and avoid missing interest income.
Read the answerHow do I declare interest earned from more than one bank account?
Interest from every bank account should be reconciled to your ITR12. Learn how to collect IT3(b) certificates and correct missing information.
Read the answerHow do I request a payment allocation between SARS tax accounts?
Learn how to investigate an unallocated SARS payment or credit, check the reference and account, and use account maintenance carefully.
Read the answerWhat does a SARS final demand mean and what should I do first?
A practical first-response guide to a SARS final demand: check the debt, preserve evidence, and use the appropriate payment or dispute route.
Read the answerWhat happens when SARS selects my return for verification?
Understand what a SARS verification request means, how to prepare case-linked evidence, and how to retain proof of submission.
Read the answerWhat documents does SARS usually request for verification?
Use this SARS verification evidence checklist as a starting point, while following the documents specified in your own SARS notice.
Read the answerHow long do I have to submit SARS verification documents?
Use the date in your SARS verification correspondence, submit documents early, and keep proof in case SARS requests resubmission.
Read the answerWhat is the difference between SARS verification and an audit?
Learn the practical difference between a SARS verification and a tax audit, and how to prepare records for either process.
Read the answerHow do I access documents in a SARS audit file?
Understand the difference between your own records and audit files, and when to obtain advice before responding to a SARS audit-file request.
Read the answerWhat should I do if SARS says my supporting documents are insufficient?
Respond to a SARS insufficiency request with clear, case-linked evidence, readable files, and proof of any resubmission.
Read the answerHow do I report unprofessional conduct by a tax practitioner to SARS?
A careful process for reporting alleged tax-practitioner misconduct to SARS or a recognised controlling body, while protecting your tax records.
Read the answerHow do I lodge a service complaint with SARS on eFiling?
Learn when a SARS eFiling complaint is appropriate, what information CM01 needs, and why a complaint is not a tax dispute.
Read the answerWhat happens if a business no longer qualifies for turnover tax?
Understand the practical tax steps when a South African micro business may no longer qualify for turnover tax.
Read the answerCan a partner in more than one partnership use turnover tax?
Learn why a South African partner with interests in multiple partnerships needs a full turnover-tax eligibility review.
Read the answerAccelerated depreciation for a small business corporation
Find out how a South African small business corporation should assess accelerated capital allowances before filing ITR14.
Read the answerCan a personal-service-provider company use turnover tax?
Learn why a South African consulting company must test personal-service-provider status before relying on turnover tax.
Read the answerTax when an owner transfers a personal asset into a company
Understand the South African tax checks needed before an owner transfers a personal asset to their company.
Read the answerCan a company deduct pre-trade expenditure?
Learn what a South African company should document before claiming expenditure incurred before it started trading.
Read the answerTax on a government grant received by a business
Learn the documents and tax checks a South African business should complete when it receives a government grant.
Read the answerTax allowance for solar or renewable-energy equipment
Understand the South African tax evidence and eligibility checks for business solar or renewable-energy equipment.
Read the answerUrban development zone allowance for qualifying building work
Learn the records and eligibility checks a South African company needs before claiming an urban development zone allowance.
Read the answerTax when a company buys back its own shares
Understand the South African tax and documentation checks before a company buys back its own shares.
Read the answerIs foreign bank interest taxable in South Africa?
Foreign bank interest may need to be declared on your South African ITR12. Learn what to reconcile, keep and check before filing.
Read the answerCan I deduct interest paid to earn foreign interest income?
Interest paid on borrowed funds is not automatically deductible against foreign interest. See the records and checks needed before completing your ITR12.
Read the answerAre local dividends taxable after dividends tax?
Local dividends and dividends tax are different. Learn why the amount may still appear on your ITR12 and what records to reconcile.
Read the answerHow are foreign dividends taxed in South Africa?
Foreign dividends can be taxable in South Africa. Learn what to separate, report and retain before completing your ITR12.
Read the answerCan I claim foreign withholding tax on dividends?
Foreign withholding tax on dividends is not automatically refundable or fully creditable. Learn which records to keep before filing your ITR12.
Read the answerHow are REIT distributions taxed on a South African tax return?
REIT distributions are not automatically treated as exempt local dividends. Learn how to use your tax certificate and ITR12 investment-income fields.
Read the answerWhat should I check on a unit trust tax certificate before a sale?
Unit trust income and a sale of units are separate tax events. Learn how to separate annual tax certificates from disposal records on your ITR12.
Read the answerHow do I report tax-free investment contributions on my ITR12?
Check tax-free investment contribution data on your ITR12 against each provider's IT3(s) certificate before accepting SARS prepopulated information.
Read the answerWhat happens if I contribute more than the tax-free investment limit?
Excess tax-free investment contributions can trigger a 40% amount. Learn how limits work across accounts and which records to check first.
Read the answerDoes transferring a tax-free investment count as a new contribution?
A qualifying tax-free investment transfer is different from a withdrawal and reinvestment. Learn which records protect your annual and lifetime limits.
Read the answerWhat is the difference between a SARS complaint and a tax dispute?
Understand when a SARS service complaint may help, when a formal tax dispute may be needed, and why the distinction protects deadlines.
Read the answerHow do I track or cancel a complaint submitted to SARS?
Learn how to use the SARS eFiling complaint work page to check a complaint status, retain the case record, or request cancellation carefully.
Read the answerHow do I submit a monthly EMP201 declaration to SARS?
A practical guide to submitting a monthly EMP201, checking the payroll totals, using the correct PRN and retaining SARS submission evidence.
Read the answerWhen is EMP201 due if the seventh is a weekend or public holiday?
Check the SARS EMP201 due-date rule when the seventh is not a business day, and plan payroll-tax submission and payment before the deadline.
Read the answerHow do I correct an EMP201 that was submitted with the wrong amount?
Learn how to investigate a wrong EMP201 amount, reconcile payroll evidence, and check whether SARS permits an EMP201 revision in your case.
Read the answerWhat should I do if eFiling says my EMP201 is outstanding?
A careful way to investigate an outstanding EMP201 message, check the period and records, and avoid duplicate payroll-tax submissions or payments.
Read the answerHow do I register an employee for tax through eFiling?
A safe employer checklist for employee tax registration data, eFiling access and payroll records, without guessing or reusing a tax number.
Read the answerHow do I find an employee's tax number if the employee has lost it?
Recover an employee tax number through current SARS channels and validate it for payroll without guessing or sharing private data.
Read the answerHow do I fix an incorrect employee tax number on payroll records?
Correct an employee tax number in payroll with an audit trail, then check whether earlier SARS submissions need separate action.
Read the answerHow do I fix an IRP5 or IT3(a) certificate that SARS has rejected?
Investigate a rejected IRP5 or IT3(a), reconcile payroll data, and follow the current SARS employer-reconciliation guidance.
Read the answerCan group companies transfer assets without immediate tax?
A practical South African checklist for group-company asset transfers, records and early tax review before implementation.
Read the answerHow is a company merger or amalgamation treated for tax?
Plan a South African company merger or amalgamation with a practical tax, records and implementation checklist.
Read the answerTax issues when a company distributes assets in specie
A practical checklist for a South African company considering an in-specie asset distribution to shareholders.
Read the answerMust a business register with SARS Customs before exporting goods?
A practical first-export checklist for SARS Customs registration, declarations, evidence and controls in South Africa.
Read the answerCan an importer defer customs duty and import VAT payments?
Understand SARS Customs deferment facilities, application evidence and statement controls before planning import cash flow.
Read the answerHow does an importer determine the correct customs tariff code?
A practical South African Customs checklist for determining, documenting and escalating an import tariff classification.
Read the answerHow is customs value calculated for imported goods?
Learn the import evidence and review steps needed to support a South African Customs value before declaration.
Read the answerHow is import VAT calculated at the South African border?
A practical evidence checklist for South African import VAT, Customs entries and VAT-return preparation.
Read the answerDoes my business need a customs clearing-agent licence?
A practical guide to choosing the right SARS Customs role before offering or appointing clearing services.
Read the answerRegistered agent versus clearing agent: key differences
Understand the SARS Customs distinction between registered agents and licensed clearing agents before appointing a provider.
Read the answerWhat happens to a tax-free investment when its owner dies?
A tax-free investment can form part of a deceased estate. Learn what the executor should preserve, report and confirm before acting.
Read the answerHow do I correct a wrong TFI amount on my SARS return?
A wrong prepopulated TFI amount needs evidence before you file. Reconcile provider records, request corrections and retain the audit trail.
Read the answerIs profit from selling shares capital or trading income?
Share-sale profit is not automatically a capital gain. Learn which facts and records matter before you complete your SARS return.
Read the answerHow do I calculate CGT when selling listed shares?
Calculate a listed-share capital gain from supported proceeds and base cost, then apply the correct year's CGT rules and annual exclusion.
Read the answerCan a broker certificate combine share disposals?
A broker certificate is useful CGT evidence, but it needs reconciliation to contract notes, base cost and corporate actions before you file.
Read the answerCan a capital loss reduce salary or interest income?
An assessed capital loss cannot reduce salary or interest income. Learn how to preserve it and use it only against capital gains.
Read the answerCan I carry a capital loss forward to future years?
A SARS assessed capital loss can be carried forward for future capital gains. Learn what to retain and why it cannot reduce ordinary income.
Read the answerHow do I calculate CGT on an asset bought before 2001?
Pre-2001 assets use a valuation-date approach for CGT. Learn which records and methods need careful evidence before filing.
Read the answerWhat records prove base cost for CGT?
Prove CGT base cost with acquisition, corporate-action and disposal evidence. Learn which records make a capital-gains calculation supportable.
Read the answerHow do I report a foreign capital gain on the ITR12?
Report a foreign capital gain or loss on the ITR12 with a supported rand schedule, foreign broker evidence and the current SARS return guide.
Read the answerHow do I correct employee tax certificates after EMP501?
Correct employee tax certificates after EMP501 reconciliation by reconciling payroll evidence, fixing the right record, and retaining SARS resubmission proof.
Read the answerWhat payroll records must an employer keep for SARS?
Build an employer payroll-record file for SARS, including declarations, certificates, payment proof, reconciliations and supporting evidence.
Read the answerHow do I use e@syFile Employer for SARS reconciliation?
Use e@syFile Employer carefully for SARS reconciliation: prepare clean payroll data, use the current SARS release, validate results and keep proof.
Read the answerHow do I back up or restore e@syFile Employer data?
Protect e@syFile Employer data before an update or recovery: make a controlled backup, verify it, and restore only with a clear recovery plan.
Read the answerCan a tax practitioner use SARS MobiApp for a client?
Give a tax practitioner safe client-related SARS mobile access by confirming authority, using current SARS features, and avoiding shared passwords or shortcuts.
Read the answerHow do I update public-officer details for a company with SARS?
Update company public-officer details with SARS through the current RAV01 process, supported authority records and a careful check of registered particulars.
Read the answerHow does a trustee activate a trust on eFiling before filing?
Activate a trust on SARS eFiling before ITR12T filing: confirm authority, add entity details, select tax type, and review access.
Read the answerHow do I request an ITR12T trust return on eFiling?
Request a trust ITR12T on eFiling by selecting the right period after activation, reviewing SARS prompts, and keeping the issued-return record.
Read the answerWhat documents must a trust upload with an ITR12T?
Prepare trust ITR12T supporting documents carefully, respond to the actual SARS request, and protect trustee and beneficiary information during upload.
Read the answerWhat to do after an estimated SARS trust assessment?
Respond to an estimated SARS trust assessment by preserving the notice, checking the period and remedy, preparing accurate ITR12T evidence, and acting promptly.
Read the answerWhat are the conditions for a customs-deferment account?
A practical SARS customs-deferment checklist for importers, from application evidence to statement reconciliation and payment control.
Read the answerCan a manufacturer claim customs drawback on imported materials?
A cautious guide to customs drawback for imported materials in exported products, including export evidence, timing and record controls.
Read the answerShould an importer request a customs refund or drawback?
Understand the practical difference between a SARS customs refund and a drawback before selecting a recovery route or submitting documents.
Read the answerWhat evidence supports a customs tariff-classification decision?
A practical evidence checklist for customs tariff classification, including product facts, supplier records and declaration controls for importers.
Read the answerWhich import costs form part of customs value?
Learn how to prepare a customs-value evidence file for imported goods, including price, related-party terms, royalties and supporting records.
Read the answerIs import VAT paid on customs duty and other charges?
A practical import-cost and record checklist for Customs duty, customs value and import VAT before a business commits to a landed-cost figure.
Read the answerMust a foreign importer appoint a South African registered agent?
A practical SARS registration checklist for a foreign importer, including the role of a South African registered agent and evidence to prepare.
Read the answerHow can a business retrieve its Customs client code through SOQS?
A simple preparation guide for requesting a Customs client code through SARS Online Query System, including records, uploads and follow-up.
Read the answerHow can an importer track a Customs registration application?
Learn how to track a SARS Customs registration or licence application through the current RLA status and SOQS workflow without duplicating requests.
Read the answerWhat documents must a business upload for a Customs RLA SOQS query?
Prepare a complete, secure supporting-document pack for a SARS Customs registration or licence query on SOQS without relying on a one-size-fits-all list.
Read the answerCan I claim foreign tax paid on a foreign capital gain?
Foreign tax on a foreign capital gain may need a separate SARS credit calculation. Prepare the gain, tax proof and ITR12 evidence first.
Read the answerDeclare a foreign asset sale in community of property
Report a foreign asset disposal consistently when married in community of property, using full CGT figures, evidence and the current ITR12 guide.
Read the answerIs the annual CGT exclusion applied automatically by SARS?
SARS can populate the annual CGT exclusion on an electronic ITR12, but you must still declare disposals correctly and check the assessment.
Read the answerWhat is a clogged capital loss on a family asset sale?
A capital loss on a sale to a connected person can be ring-fenced. Learn what evidence to keep and why it cannot be offset casually.
Read the answerTax when donating shares to a family member
Giving shares or an investment to family can trigger donations tax and CGT issues. Preserve the value and transfer evidence before acting.
Read the answerDo I pay CGT when I inherit shares or another investment?
Inherited shares need an estate valuation and transfer trail. Learn what to preserve before a later sale or SARS return entry.
Read the answerHow is a tax-free investment treated for capital gains tax?
TFI returns are exempt from capital gains tax, but you should preserve the IT3(s) certificate and confirm the account was a qualifying TFI.
Read the answerAre proceeds from a life-insurance policy taxable?
Insurance proceeds can have different tax outcomes. Identify the policy, event, owner and tax documents before declaring or excluding a payout.
Read the answerHow do I report rental income when I own more than one property?
Keep separate rental records for each property, then reconcile income and allowable expenses to the current SARS ITR12 workflow.
Read the answerWhat rental expenses can I claim when I rent out only part of my home?
When you let a room or part of your home, claim only supported allowable costs for the rented area and exclude the private portion.
Read the answerHow do I correct a submitted ITR12T trust return?
Correct a submitted ITR12T only through the permitted SARS route, with evidence, a new return version and the right dispute route where needed.
Read the answerWhat trust details must be updated on RAV01 before filing?
Check trust RAV01 particulars before filing an ITR12T, including authorised representative, contact, address and banking information.
Read the answerHow do I register a deceased estate with SARS?
Report a deceased estate to SARS with the executor's authority, death information and the available supporting documents for a new estate case.
Read the answerHow do I add a second tax number for a deceased estate on eFiling?
Add a deceased estate's second SARS tax number only when post-death taxable income makes the separate registration necessary.
Read the answerWhich SARS return applies to income after a taxpayer dies?
Use the correct SARS deceased-estate ITR12 approach by separating income up to death from income and deductions that accrued afterwards.
Read the answerWhat documents are needed to change bank details for a deceased estate?
Change SARS bank details for a deceased estate only with the appointed executor's authority, the required records and a secure official route.
Read the answerHow do I pay Estate Duty through SARS eFiling?
Pay Estate Duty through SARS eFiling by confirming the assessment and reference, initiating the right payment, authorising it at the bank and saving proof.
Read the answerHow do I request a SARS Certificate of Residence?
Request a SARS Certificate of Residence with the right RC01 or RC02 form, current tax compliance and the correct submission channel.
Read the answerShould I use RC01 or RC02 for a Certificate of Residence?
Choose RC01 for an individual and RC02 for an entity or trust when applying to SARS for a Certificate of Residence.
Read the answerWhy did SARS reject my Certificate of Residence request?
Resolve a rejected SARS Certificate of Residence request by identifying the stated reason, fixing the supported gap and resubmitting correctly.
Read the answerHow does a company appeal a refused customs registration or licence?
A practical guide to challenging a SARS Customs registration or licence decision with DA 51, evidence and delivery controls.
Read the answerWhen should a trader use DA 51 for a customs licensing appeal?
Understand when DA 51 is used for a SARS Customs internal administrative appeal, what to attach and how to avoid filing errors.
Read the answerCan a customs dispute go to ADR with DA 52?
A careful guide to SARS DA 52 for Customs alternative dispute resolution, including decision records, evidence and procedural limits.
Read the answerWhat proof of authority is needed for a customs appeal representative?
Prepare proof of authority for a consultant or adviser acting in a SARS Customs appeal, with a practical company record checklist.
Read the answerExcise registration for own-use manufacturing
Learn when a manufacturer should investigate SARS Excise registration before producing excisable goods for its own use.
Read the answerHow often must an excise business submit accounts and make payment?
Build a reliable SARS Excise return and payment calendar, with product-specific checks and reconciliation controls.
Read the answerLegal title-defence costs in CGT base cost
Understand when legal costs of defending title to a company asset may form part of CGT base cost, with evidence controls.
Read the answerWhy routine repairs are not CGT base cost
Separate routine repairs from potential capital improvements in a company's CGT base-cost records, using SARS guidance.
Read the answerWhen can a company include improvement expenditure in CGT base cost?
A practical SARS-aligned guide to recording qualifying company asset improvements for CGT base-cost purposes.
Read the answerCan irrecoverable VAT on a capital asset form part of CGT base cost?
Reconcile VAT and CGT when VAT on a company capital asset was not allowed as input tax, using current SARS base-cost guidance.
Read the answerCan I deduct rental bond interest, rates, repairs and agent fees?
Rental income can be reduced only by supported expenses incurred to earn it. Learn how SARS treats interest, rates, repairs and agent fees.
Read the answerWhy can I not deduct bond repayments or registration fees?
Learn why SARS distinguishes rental bond interest from capital repayments and registration costs, and how to keep a defensible rental schedule.
Read the answerHow do spouses married in community of property declare rental income?
SARS splits a qualifying joint-estate rental profit or loss 50:50. Learn what to enter, what evidence to retain and when not to use that treatment.
Read the answerHow do I close a rental activity after selling the property?
Sold a rental property? Use the current ITR12 rental fields to report the part-year activity and mark the property as no longer used for rental income.
Read the answerHow do I correct a wrong prepopulated rental property on ITR12?
Correct a SARS-prepopulated rental property using the current ITR12 workflow, source documents and an evidence-first approach.
Read the answerDoes Airbnb income have to be declared to SARS?
Airbnb and other short-term letting income must be considered in your SARS return. Keep platform, bank and expense records before filing.
Read the answerCan a rental loss reduce my salary tax?
A rental loss can require a separate SARS analysis. Learn why an ITR12 loss is not an automatic salary-tax refund and when ring-fencing matters.
Read the answerHow do I declare rental income from a property partnership?
Partners should report their own supported rental share. Learn how to reconcile partnership records, ITR12 prompts and property disposal information.
Read the answerHow is income distributed from a trust reported on my ITR12?
Trust beneficiaries should use the current ITR12 trust-income section and supporting schedules. Learn what to obtain before declaring a vested amount.
Read the answerDo I pay tax on money inherited from a deceased estate?
An inheritance and income earned by a deceased estate are different tax questions. Learn which records to get before completing your SARS return.
Read the answerCan SARS stamp an overseas tax-relief form?
Ask SARS to certify an overseas tax-relief form only with the right Certificate of Residence application, evidence and current compliance.
Read the answerSARS Certificate of Residence: timing and validity
Plan a SARS Certificate of Residence request around the published 21-business-day guide, the requested period and foreign payer requirements.
Read the answerWhen must a buyer withhold tax from a non-resident property seller?
Check the R2 million threshold, seller status, withholding rate and SARS directive process when buying South African property from a non-resident.
Read the answerHow does a non-resident property seller apply for an NR03 directive?
Use NR03 to ask SARS to reduce or remove non-resident property-sale withholding, with the deed of sale and a supported application.
Read the answerWhat is the NR02 declaration and who sends it to SARS?
Understand the purchaser-side NR02 declaration for a South African property sale by a non-resident seller and coordinate it with transfer documents.
Read the answerCan a conveyancer be liable for missed seller withholding?
Manage the section 35A non-resident seller withholding process carefully with documented residency checks, NR02 or NR03 records and specialist advice.
Read the answerSARS steps for event promoters hiring foreign entertainers
Follow SARS NR01, withholding and payment steps before an event promoter pays a foreign entertainer or sportsperson.
Read the answerHow do I complete WTR01 for royalties paid to a foreign supplier?
Prepare the WTR01 royalties withholding return from the contract, payment records and current SARS instructions, with evidence for any rate relief.
Read the answerCan I submit WTR01 and evidence through SOQS?
Check the current SARS channel before trying to use SOQS for a WTR01 royalties return or its supporting evidence.
Read the answerWhat is a WTRD declaration and when can a reduced royalty rate apply?
Use a WTRD declaration only after checking the royalty payment, recipient eligibility and current SARS requirements for reduced withholding treatment.
Read the answerCan a company transfer an asset for shares under section 42?
Understand the planning checks for a possible section 42 asset-for-share transaction, including shares, records, valuations and SARS risk controls.
Read the answerHow is a section 44 amalgamation transaction treated for tax?
Plan a potential section 44 amalgamation transaction with practical SARS tax, documentation and implementation checks for a company merger.
Read the answerWhen can group companies use section 45 intra-group rules?
Plan an internal company asset transfer with a practical section 45 checklist for group status, records, later sales and SARS tax risk.
Read the answerHow does a section 46 unbundling transaction work for tax?
Use a practical planning checklist for a possible section 46 company unbundling, including share records, conditions, valuations and SARS tax controls.
Read the answerWhat tax rules apply to a liquidation distribution under section 47?
Plan a possible section 47 liquidation distribution with a practical company tax, asset, debt, filing and document-control checklist.
Read the answerWhat tax arises when a company declares a dividend in specie?
Check dividends tax and records before a company distributes a non-cash asset to shareholders as a dividend in specie.
Read the answerWhat happens for tax when company debt is waived or compromised?
Manage company debt waiver or compromise with a practical SARS record, agreement, tax-attribute and implementation checklist.
Read the answerWhen is a company South African tax resident?
Understand the SARS company tax residence test, effective management evidence, treaty limits and record controls for cross-border businesses.
Read the answerShould a business use the SARS Voluntary Disclosure Programme?
Decide whether a business should consider the SARS Voluntary Disclosure Programme, with a safe pre-application records and risk checklist.
Read the answerWhat makes a SARS Voluntary Disclosure Programme application valid?
Prepare a supportable SARS VDP application with practical checks for complete disclosure, records, calculations, submission and follow-up.
Read the answerWhat tax return is required after a taxpayer dies?
A death can create a final individual assessment and estate-income assessment. Learn which records the executor needs for the SARS process.
Read the answerHow is a deceased person's final tax year split when they die?
SARS distinguishes pre-death income from estate income after death. Learn how an executor can build a defensible date-of-death schedule.
Read the answerCan a special trust claim the primary-residence CGT exclusion?
A special trust may qualify for primary-residence CGT relief only if the facts and statutory conditions are met. Check SARS classification, residence and use.
Read the answerHow does SARS decide whether I am a South African tax resident?
SARS uses ordinary residence or physical presence to assess individual tax residence. Learn what facts, travel records and treaty issues need review.
Read the answerHow do I notify SARS that I have ceased South African tax residency?
Tell SARS about cessation through the current RAV01 or ITR12 process, then support the declared date with evidence. Learn the practical steps.
Read the answerWhat documents does SARS need for tax-residency cessation?
SARS asks for a declaration, motivation and travel evidence, plus documents matched to your cessation basis. Use this checklist to prepare a coherent file.
Read the answerIs the money I earn overseas taxable in South Africa?
Overseas earnings can be taxable in South Africa if you remain a tax resident. Learn how residence, source, exemptions, treaties and foreign tax credits interact.
Read the answerHow does the foreign employment income exemption work?
The foreign employment exemption is conditional and limited. Learn how SARS's employee, service and day-count requirements work before filing your ITR12.
Read the answerCan I claim foreign tax paid on overseas salary?
Foreign tax paid on salary may support double-tax relief, but it is not automatically refundable. Learn the SARS evidence, inclusion and limitation checks.
Read the answerHow do I declare a foreign employer that did not issue an IRP5?
A foreign employer may not issue an IRP5, but the income can still require SARS reporting. Assemble reliable earnings, foreign-tax and travel records first.
Read the answerWhen must withholding tax on royalties be paid to SARS?
Learn the SARS deadline for withholding tax on royalties, the WTR01 return process and the records a payer should keep.
Read the answerHow do I request a royalty withholding-tax refund using REV16?
Understand the SARS REV16 process for a possible royalty withholding-tax refund, including documents, time limits and practical checks.
Read the answerHow do I activate Dividends Tax on an eFiling organisation profile?
Activate Dividends Tax on a SARS eFiling organisation profile by checking Income Tax registration, authority and the correct tax-type workflow.
Read the answerWhy is Income Tax registration needed for Dividends Tax eFiling?
See why SARS requires Income Tax registration before a company can activate Dividends Tax on eFiling and how to resolve access issues.
Read the answerHow do I request a DTR02 after submitting dividends transaction data?
Follow the SARS eFiling process for validating dividends transaction data, requesting DTR02 and retaining a defensible filing record.
Read the answerHow do I register for Securities Transfer Tax, eSTT, on eFiling?
Prepare for SARS Securities Transfer Tax eFiling registration by checking entity authority, profile access and transaction controls.
Read the answerWhen are listed and unlisted Securities Transfer Tax payments due?
Avoid applying the wrong SARS deadline for Securities Transfer Tax by separating listed and unlisted transfer workflows before filing.
Read the answerHow do I claim an eSTT refund using REV16?
Prepare a SARS REV16 Securities Transfer Tax refund claim with a clear reconciliation, authority evidence and current submission checks.
Read the answerHow do I activate a Transfer Duty account on eFiling?
Activate a SARS Transfer Duty eFiling account with the right conveyancing profile, authority checks and evidence trail before filing.
Read the answerHow do I request and file a TDC01 Transfer Duty declaration?
Use the SARS Transfer Duty eFiling workflow to request, complete, validate and file TDC01 while preserving the property-file evidence.
Read the answerCan a business use VDP after SARS starts an audit or investigation?
Understand why a SARS audit notice can affect VDP eligibility, and how a company should preserve facts, records and its response options.
Read the answerHow does a business submit a VDP application on eFiling?
Follow SARS's VDP01 eFiling workflow for a company, from preparation and tax-type selection to supporting documents and filing proof.
Read the answerAdministrative vs understatement penalties: what differs?
Learn the practical difference between SARS administrative penalties and understatement penalties, and how a business should check a notice before responding.
Read the answerHow does a company request a reduced assessment using RRA02?
Use the SARS RRA02 workflow to request a limited reduced assessment for a company, with the right evidence, grounds and eFiling follow-up.
Read the answerCan SARS request a company's audit working papers?
Understand when SARS may request a company's audit files, what the written process should include, and how directors should organise a careful response.
Read the answerCan a company use ADR after a SARS objection fails?
Learn when a company may request SARS Alternative Dispute Resolution after an objection outcome, and how ADR fits into a valid tax appeal.
Read the answerWhen is STT due on a transfer of company shares?
Check when SARS securities transfer tax may apply to a company-share transfer, including issuer, transfer route, records, valuation and exemptions.
Read the answerRoyalty payments to non-residents: withholding tax
Follow a careful SARS workflow for non-resident royalty payments, including WTRD declarations, the standard withholding rate, WTR01 and recordkeeping.
Read the answerCompany donations tax on assets or forgiven debt
Check when donations tax may apply if a South African company gives an asset, waives a debt or transfers value without adequate consideration.
Read the answerWhat tax happens when a company closes or deregisters with SARS?
Use a careful South African company-closure checklist for final returns, tax products, SARS balances, records and CIPC or liquidation coordination.
Read the answerDo digital nomads working from South Africa pay South African tax?
Working remotely from South Africa for a foreign employer does not settle your tax position. Check residence, service location, records and ITR12 disclosure.
Read the answerDo non-residents pay tax on South African rental income?
A non-resident owner can have South African rental income to report. Use a rent and expense schedule, current ITR12 questions and property records.
Read the answerDoes a non-resident pay CGT when selling South African property?
A non-resident seller of South African property can face CGT and withholding administration. Prepare records and notify the conveyancer early.
Read the answerHow do I use a double-taxation agreement to determine tax residency?
A double-taxation agreement may have a tie-breaker rule for dual residents. Assemble evidence and the current treaty text before seeking a residency conclusion.
Read the answerCan I get a South African tax-residency certificate from SARS?
SARS can issue a tax-residency certificate through its current process. Prepare your tax profile, purpose, period and supporting records before requesting it.
Read the answerIs foreign social-security income taxable in South Africa?
Foreign social-security payments need evidence, classification and ITR12 review. Do not assume every foreign government payment is exempt in South Africa.
Read the answerHow do I declare foreign rental income on a South African return?
Foreign rental income needs a property-by-property schedule, foreign tax evidence and rand conversion before current ITR12 completion.
Read the answerHow do I convert foreign income and expenses into rand for my return?
Foreign amounts on a South African return need a supportable rand conversion. Keep original statements, identify the period and record the method used.
Read the answerDo I need to declare a foreign bank account to SARS?
A foreign account can trigger current ITR12 disclosure questions. List the legal owner, account details, income and records before filing.
Read the answerWhen do I need to declare an interest in a controlled foreign company?
A controlled foreign company interest can require technical analysis and ITR12 disclosure. Gather ownership, financial and jurisdiction records first.
Read the answerCan I correct a Transfer Duty declaration before payment?
Learn when SARS permits a TDC01 correction, how to protect the filing trail and what changes after Transfer Duty payment.
Read the answerHow do I submit bank-detail evidence for a Transfer Duty refund?
Follow SARS's Transfer Duty bank-detail verification route, upload requested evidence safely and keep a complete refund record.
Read the answerHow do I report a reportable arrangement to SARS using RA01?
Follow the SARS reportable-arrangement disclosure timeline, participant records and RA01 evidence requirements.
Read the answerHow do I activate Mandatory Disclosure Rules on eFiling?
Activate SARS Mandatory Disclosure Rules in the right eFiling organisation profile and prepare the MDR001 workflow safely.
Read the answerHow do I correct or cancel a submitted MDR001 report?
Manage an MDR001 correction or cancellation carefully, preserve SARS evidence and separate reporting facts from eFiling administration.
Read the answerHow do I submit Country-by-Country reporting information to SARS?
Use SARS's current Country-by-Country eFiling process for CBC01, XML reports, master files and local files.
Read the answerWhy did SARS reject my Country-by-Country XML file?
Triage a SARS CbC XML rejection, preserve the error evidence and use the current eFiling correction process.
Read the answerHow do I submit FATCA or CRS information to SARS?
Prepare and submit FATCA or CRS information using the current SARS AEOI specifications, controls and authorised filing channel.
Read the answerHow do I apply for remission of a SARS AEOI penalty using DISP02?
Organise a SARS AEOI penalty remission request, preserve the notice and evidence, and avoid treating corrective filing as automatic relief.
Read the answerHow do I enrol for SARS third-party data using Connect:Direct?
Set up SARS Connect:Direct for third-party data, manage the security certificate and complete the separate data declaration step.
Read the answerCan a business still use the section 12O film tax exemption?
Check whether an approved film can still qualify for section 12O income-tax exemption and which dates, approvals and income records matter.
Read the answerWhat livestock valuation rules apply to a farming business?
A practical record and tax-workpaper guide for livestock values, purchases, private use and deductions in a South African farming business.
Read the answerCan a farming business deduct qualifying farming improvements?
Learn how to separate qualifying farming development expenditure from repairs, private costs and ordinary capital spend before filing a tax return.
Read the answerHow are mineral and petroleum royalties calculated and paid?
A practical MPR3 preparation guide for mineral and petroleum royalty registration, data, estimates, annual return and payment controls.
Read the answerWhen does a business need an excise warehouse licence?
Learn the evidence, product classification and SARS approval checks a business should complete before operating an excise warehouse.
Read the answerHow does a fuel manufacturer register with SARS Customs and Excise?
A practical pre-launch guide to SARS fuel registration, DA185 documentation, premises records and compliance controls for a fuel manufacturer.
Read the answerDoes an alcohol or tobacco importer need SARS registration?
Learn the Customs, Excise, tariff and permit checks a South African business should complete before importing alcohol or tobacco products.
Read the answerWhen can an importer use customs warehousing?
Understand when Customs warehousing may be considered instead of home consumption, and the declaration, licence, stock and release records required.
Read the answerCan an importer challenge a customs valuation or tariff decision?
Learn how to preserve the evidence and identify the correct Customs review, appeal or ADR route after a tariff, valuation or origin decision.
Read the answerWhat is a SARS Authorised Economic Operator and can an exporter apply?
Learn what SARS AEO accreditation assesses and how an exporter can prepare compliance, systems, security and staff evidence before applying.
Read the answerWhat foreign tax-credit evidence should I keep for SARS?
A foreign tax-credit claim needs evidence linking foreign income, foreign income tax and payment. Build a clear ITR12 support file before filing.
Read the answerCan a foreign tax credit survive a foreign tax refund?
A foreign tax refund can affect evidence for an earlier SARS foreign tax-credit claim. Keep the notice, reconcile the amount and obtain advice before correcting.
Read the answerHow do I report an amount that SARS treats as non-taxable on my ITR12?
Do not enter a receipt as non-taxable just because it is absent from an IRP5. Confirm its legal character, current ITR12 field and evidence first.
Read the answerHow do I correct an incorrect business name prepopulated on my ITR12?
An incorrect prepopulated business name should be checked against your records before you file. Use the current SARS route and retain evidence of the correct trade identity.
Read the answerHow do I add a new sole-proprietor business to my ITR12?
Declare a new sole-proprietor activity from complete income and expense records. Use the current ITR12 trade workflow and keep clear business evidence.
Read the answerClosing a sole-proprietor business that stopped trading
Stopping a sole-proprietor trade does not remove the ITR12 filing work. Report the actual trading period, reconcile final records and review registrations separately.
Read the answerCan an independent contractor treat IRP5 income as business income?
An IRP5 contractor amount is not automatically salary or automatically business income. Check the source codes, ITR12 conditions, contract and working facts.
Read the answerWhat expenses can a sole proprietor deduct from business income?
A sole proprietor needs more than receipts to claim expenses. Link each cost to trade income, timing and records, then exclude private and unsupported amounts.
Read the answerHow do I split business and personal costs?
Mixed cellphone, internet, fuel and rent costs need a reasonable, documented business-use allocation. Keep the calculation and exclude the personal portion.
Read the answerCan I deduct business premises used by my family?
Family use of business premises can prevent a deduction. Check exclusive trade use, keep floor-area and cost records, and do not claim private household space.
Read the answerWhy do I need a SARS certificate for third-party-data submissions?
Understand the SARS security certificate for third-party data, who requests it, how long it lasts and the controls needed for safe submissions.
Read the answerWhat is SARS's Advance Pricing Agreement pilot and who can apply?
Learn what SARS's APA pilot covers from 1 September 2026, its published thresholds and exclusions, and how multinational groups should prepare.
Read the answerHow do I register as a Customs importer with SARS?
Learn who must register as a Customs importer with SARS, what foreign importers need and when EDI registration may be required.
Read the answerWhen must an importer submit an Advance Payment Notification to SARS?
Find out when a registered importer needs a SARS Advance Payment Notification, its R100,000 threshold and the eFiling steps before payment.
Read the answerWhat documents support an Advance Payment Notification?
Prepare the evidence for a SARS Advance Payment Notification, including accepted document types, required data checks and upload controls.
Read the answerCan a company use SARS MAP for treaty double taxation?
Learn when a company may ask SARS for treaty relief through Mutual Agreement Procedure, what MAP does not do, and the records needed for a complete request.
Read the answerCan a MAP resolve a dispute about interpreting a tax treaty?
See when SARS MAP may address a treaty interpretation dispute, the evidence required, and why it does not replace domestic remedies.
Read the answerNon-resident pension or annuity tax-directive process
A practical SARS RST01 checklist for retirement fund administrators handling treaty relief on qualifying non-resident pension and annuity income.
Read the answerTrust IRP3(c) directive for a living-annuity payment
Learn how a trust should identify, apply for and control the correct SARS directive before paying a beneficiary annuity.
Read the answerRetirement-transfer return rejected: missing ROT
A fund administrator guide to the SARS Recognition of Transfer check, the matching ITR12 error, and the receiving fund's corrective workflow.
Read the answerWhen may a customer create a VAT invoice for a supplier?
Understand the controlled VAT rules for recipient-created tax invoices, the records each party needs, and why self-billing is not a general invoicing shortcut.
Read the answerDoes the VAT domestic reverse charge apply to valuable metal?
Learn why valuable-metal VAT reverse charge is a specialist rule, the transaction evidence to gather, and the checks a dealer needs before invoicing.
Read the answerHow is VAT accounted for on an instalment-credit sale?
A practical VAT checklist for instalment-credit sales, including contract review, finance components, VAT records and adjustment controls.
Read the answerVAT on accommodation room charges and deposits
Learn how a VAT-registered accommodation business should control room charges, deposits, cancellations and qualifying extended stays for VAT reporting.
Read the answerWhat restaurant expenses can be claimed as input VAT?
A restaurant input-VAT checklist covering taxable use, valid tax invoices, stock, staff meals, owner consumption and mixed-use expense controls.
Read the answerCan a sole proprietor deduct legal costs for the business?
Legal costs need a documented trade purpose and careful technical review. Prepare the records before completing your ITR12.
Read the answerCan a self-employed doctor claim medical-indemnity insurance?
Medical-indemnity premiums need a documented professional purpose and policy evidence before an ITR12 is filed.
Read the answerHow do I claim wear and tear on business equipment?
Wear-and-tear claims need an eligible trade asset, proof of cost and use, and current SARS allowance workings.
Read the answerCan I deduct a loss when business equipment is sold or destroyed?
Selling, losing or destroying business equipment needs a full asset and recovery record before you finalise your ITR12.
Read the answerHow do I treat money recovered after a business expense deduction?
Trace every supplier refund, insurance payment or reimbursement to the original expense and retain the evidence before filing.
Read the answerCan I claim a bad debt in my sole-proprietor business?
An unpaid invoice is not automatically a tax deduction. Build debtor-by-debtor evidence for bad or doubtful debts before completing an ITR12.
Read the answerWhat records prove an overseas business-trip expense?
Overseas business travel needs a documented trade purpose, itemised costs and private-use separation before you file.
Read the answerCan a sole proprietor deduct accounting and tax-practitioner fees?
Accounting and tax fees need a documented trade purpose and an itemised invoice before you finalise an ITR12.
Read the answerHow do I complete an ITR12 assets and liabilities statement?
Prepare a dated assets and liabilities schedule with records before completing this ITR12 disclosure. Avoid guessed amounts.
Read the answerWhen can SARS ring-fence a loss from a side business?
A side-business loss may be ring-fenced. Prepare separate records and current facts before assessing the SARS position.
Read the answerHow do I correct an inaccurate SARS auto-assessment?
Review every auto-assessment against original records. Correct missing or wrong information through the current SARS ITR12 route.
Read the answerHow do I upload supporting documents to SARS after filing?
Submit requested SARS verification records through the official channel, link them to the return figure, and save upload proof.
Read the answerWhy has SARS not paid my refund after assessment?
Check the 72-hour rule, verification timelines, bank validation, outstanding returns and tax debt before escalating an unpaid SARS refund.
Read the answerHow do I change my contact details on SARS eFiling?
Update your SARS contact details through the official eFiling flow, complete security checks, and save confirmation before relying on the new details.
Read the answerHow do I submit an ITR12 for a minor child with taxable income?
Prepare a minor child’s SARS registration and ITR12 file from official records, representative evidence and current return guidance.
Read the answerHow do I amend or cancel an Advance Payment Notification?
Correct or cancel a SARS Advance Payment Notification before payment, with evidence, eFiling checks and a clear audit trail.
Read the answerCan my accountant access SARS eFiling without using my password?
Use SARS managed shared access for a Customs and Excise representative without sharing your eFiling password or OTP.
Read the answerHow do I give a tax practitioner managed shared access on eFiling?
Give a mandated Customs and Excise practitioner controlled SARS eFiling shared access, with a specific role and expiry review.
Read the answerHow do I revoke my tax practitioner's shared SARS access?
Revoke approved Customs and Excise SARS eFiling shared access safely, retain evidence and complete the right handover.
Read the answerHow do I register for the SARS MobiApp?
Register for the SARS MobiApp using the official route, identity checks, secure contacts and supporting-document validation.
Read the answerWho accounts for VAT when an agent sells goods for a principal?
Understand how a principal and agent should test VAT responsibility for goods sales, invoices, commission and marketplace settlement records.
Read the answerIs the sale of commercial property subject to VAT?
Learn when a commercial property sale may be subject to VAT rather than transfer duty, the facts that matter, and what to document before signing.
Read the answerVAT timing for lay-by and instalment payments
Learn the VAT timing difference between qualifying lay-by and instalment arrangements, plus the retailer records that matter.
Read the answerCan a VAT vendor correct VAT after cancelling an instalment sale?
Check VAT after a cancelled deferred-payment sale, including the agreement type, retained amounts, refunds and VAT201 evidence.
Read the answerCan a caterer claim input VAT on food bought for taxable events?
Learn when a caterer may claim input VAT on food for taxable events, and when food and entertainment input tax is restricted.
Read the answerVAT on electronic services bought from abroad
Learn who accounts for VAT on electronic services bought from abroad and how to check the foreign supplier and business use.
Read the answerMarketplace VAT: principal or agent?
Learn how a marketplace should test whether it acts as principal or agent for VAT, including invoices, payments, refunds and records.
Read the answerVAT or transfer duty on a developer's property sale?
Learn when a developer's property sale may attract VAT rather than transfer duty, and what to confirm before pricing or signing.
Read the answerVAT when business assets become private-use assets
Learn how to identify and document the VAT consequences when a business asset is taken for private use.
Read the answerVAT when an asset changes to exempt use
Learn what to document when an asset changes from taxable to exempt use, including the VAT change-in-use review and VAT201 evidence.
Read the answerVAT on promotional stock and free samples
Learn how to review VAT when stock is given away as a promotion or sample, including evidence, deemed-supply risk and VAT201 records.
Read the answerHow is VAT treated when goods are exchanged instead of sold for cash?
Learn how to document VAT on a barter exchange of goods, including each supply, supporting value and VAT201 reconciliation.
Read the answerCan a repeated loss-making hobby be claimed against salary income?
A repeated loss does not automatically reduce salary tax. Learn which records and facts need review before your ITR12.
Read the answerHow do partners declare partnership income on individual returns?
Partners must reconcile their partnership share and use SARS's current ITR12 and IT3(BO) process correctly.
Read the answerCan a partner claim expenses paid personally for the partnership?
Personal payment is not enough for a partnership deduction. Check the agreement, reimbursement and supporting records before filing.
Read the answerHow is content creator income taxed in South Africa?
Record creator income, sponsorships and non-cash benefits, then assess the correct SARS reporting route from the facts.
Read the answerDo I need to declare income from Uber, Bolt or delivery-platform work?
Reconcile platform receipts, fees and work costs before assessing your SARS filing position as a driver or delivery worker.
Read the answerHow is income from online freelancing platforms taxed in South Africa?
Foreign platforms do not remove tax obligations. Reconcile freelance income, contracts and foreign deductions before filing.
Read the answerIs money received through PayPal or Payoneer taxable in South Africa?
PayPal and Payoneer are payment methods, not tax categories. Reconcile each receipt to the underlying transaction before your ITR12.
Read the answerHow do I declare royalties from books, music or digital content?
Classify royalty receipts from your contract and reconcile statements, foreign withholding and expenses before filing an ITR12.
Read the answerIs prize money from competitions or a reality show taxable?
Prize money needs a facts-based review. Keep competition terms, payment records and sponsor documents before completing your ITR12.
Read the answerDo I pay tax on a settlement payment from an employer?
An employment settlement needs review against the signed agreement, IRP5 and payment breakdown before the ITR12 is filed.
Read the answerIs compensation for personal injury taxable in South Africa?
Personal-injury payments need a component-by-component review. Keep settlement and medical evidence before your ITR12 is filed.
Read the answerWhat tax applies when I receive a donation from a family member?
A family gift needs evidence of its source, terms and purpose. Check donations-tax and income-tax facts before completing your ITR12.
Read the answerDo I need to declare a cash gift or inheritance on my ITR12?
Do not treat every cash gift or inheritance as taxable income. Keep estate and gift evidence before completing your SARS return.
Read the answerHow does SARS MobiApp passwordless login work?
Learn how SARS MobiApp passwordless login works, the enrolled-device requirements, and how it differs from biometric and OTP controls.
Read the answerWhen must I complete a SARS Traveller Card, TD-01?
Find out when SARS may require a TD-01 Traveller Card, what to prepare, and how to complete a paper declaration accurately.
Read the answerHow do I submit a SARS traveller declaration through SATMS?
Use SATMS to submit a SARS traveller declaration through the official QR, MobiApp or SATMS route and prepare for Customs follow-up.
Read the answerHow do I request reasons for a Customs RLA decision before appealing?
Request written reasons for a SARS Customs RLA decision before deciding on an appeal, while protecting records, deadlines and operating controls.
Read the answerWhat happens after I lodge a Customs internal administrative appeal?
Understand the SARS Customs internal appeal follow-up process, including acknowledgement, additional information, decision timing and payment limits.
Read the answerWhat must a first-time taxpayer give SARS to register?
Learn what information to prepare for first-time SARS income-tax registration, how to use an official channel and what to keep afterwards.
Read the answerHow do I share SARS eFiling access with a tax practitioner?
Share only the required SARS eFiling tax types with a practitioner, retain visibility and keep your credentials private.
Read the answerWhat should I do about a SARS estimated assessment?
Received a SARS estimated assessment? Review the notice, assemble accurate records and use the correct current return route promptly.
Read the answerHow do I pay an individual income-tax balance on eFiling?
Pay a SARS individual income-tax balance safely through eFiling by checking the assessment, authorising the bank request and keeping proof.
Read the answerCan I change the bank account SARS uses for my refund?
Update the bank account SARS holds for you safely through eFiling, the MobiApp or a verified branch route, without assuming a refund.
Read the answerWhat should I do after a SARS AA88 notice?
Understand a SARS AA88 third-party appointment, what an employer or bank must do, and how to verify, dispute or settle the underlying debt.
Read the answerHow do I pay withholding tax on interest to SARS?
A practical guide for South African payers of interest to non-residents, covering WTI rates, exemptions, WT002 payment and records.
Read the answerHow do I cancel a SARS VAT registration?
Learn when and how to request VAT deregistration, what to do in the final VAT period, and why VAT duties continue until SARS confirms the date.
Read the answerMust I file IT3(d) if no Section 18A receipts were issued?
Approved Section 18A entities may need an IT3(d) null declaration even when no receipts were issued. Learn the SARS process and records to keep.
Read the answerHow does a trust submit an IT3(t) return to SARS?
A practical IT3(t) guide for South African trusts, including nil returns, beneficiary records, eFiling limits and bulk submission channels.
Read the answerWhich tax return must an exempt institution file?
Approved tax-exempt institutions must file an annual IT12EI, even with no tax due. Learn the deadlines, records and pending-application exception.
Read the answerHow does an NPC or trust apply for SARS PBO approval?
Learn how an NPC, trust or association applies for public benefit organisation income-tax exemption, and why NPO status is not enough.
Read the answerDoes a homeowners association need SARS tax exemption?
A South African homeowners association must register for income tax and apply for approval before relying on the section 10(1)(e) exemption.
Read the answerAre body corporate levies and other income tax exempt?
Body corporate levy income is generally exempt, while only up to R50,000 of qualifying non-levy receipts is exempt. Learn the annual ITR14 treatment.
Read the answerCan I cash in a small living annuity?
From 1 March 2026, a living annuity below the R150,000 aggregate threshold may be commuted. Learn the conditions, directive and tax treatment.
Read the answerShould I request SARS reasons before objecting?
Request reasons when an assessment does not explain enough to frame a proper objection. Learn when it helps, the timing effect and what to ask SARS.
Read the answerHow do I request condonation for a late SARS dispute?
A late SARS objection or appeal needs a substantiated condonation request. Learn the time limits, evidence and grounds SARS considers.
Read the answerShould I use SARS VDP to correct past tax defaults?
SARS's VDP can regularise qualifying past defaults and provide defined penalty and prosecution relief, but tax and interest remain payable.
Read the answerWhen do SARS penalties apply to outstanding trust returns?
SARS began imposing recurring administrative penalties for specified outstanding trust returns in 2026. Learn how to stop escalation and dispute errors.
Read the answerHow do I verify old SARS debt or a debt collector from abroad?
Verify the balance and collector through official SARS channels before sharing information or making payment from abroad.
Read the answerShould my company make a third provisional-tax payment?
A third provisional-tax payment is a voluntary top-up after year-end that can reduce interest. Learn the timing, calculation and payment evidence needed.
Read the answerMust my business pay Skills Development Levy?
Employers with an expected 12-month payroll above R500,000 generally register for SDL and pay 1% of remuneration. Learn the exemptions and checks.
Read the answerIs a SARS directive needed before paying severance?
An employer should obtain a SARS IRP3(a) directive before paying a qualifying severance benefit. Learn what is excluded and how payroll should record it.
Read the answerCan I issue VAT invoices while registration is pending?
A business liable for VAT may need to charge VAT while registration is pending, but cannot issue a section 20 tax invoice until SARS confirms registration.
Read the answerSole proprietor, partnership or company for tax?
Compare how South Africa taxes a sole proprietor, partnership and company, including returns, liability and profit extraction. Tax rate alone is not enough.
Read the answerDoes a CIPC company need separate SARS registration?
CIPC registration generally triggers a SARS corporate income-tax number automatically, but the representative must still set up eFiling and other tax types.
Read the answerIs a company managed in South Africa tax resident?
A foreign-incorporated company can be South African tax resident if its place of effective management is here, subject to an applicable tax treaty.
Read the answerWill SARS cancel VAT registration under the new threshold?
The voluntary VAT threshold rose to R120,000 on 1 April 2026, but registration is not cancelled without notice. Learn how the SARS process works.
Read the answerWhat are the 2026/27 individual tax thresholds?
Check South Africa's 2026/27 individual income-tax thresholds, brackets and rebates, and understand when earning income creates a tax bill.
Read the answerDoes donating an asset trigger capital gains tax?
Donating shares, property or another asset can create a market-value disposal for CGT and a separate donations-tax question. Learn what to check.
Read the answerWhat if a section 18A donation exceeds the limit?
A qualifying section 18A donation above the annual 10% deduction limit is generally carried forward. Learn how to preserve and claim the excess.
Read the answerDoes reinvesting a TFI withdrawal use my limit?
Withdrawing from a South African tax-free investment does not restore contribution room. Reinvesting generally counts as a new contribution against your limits.
Read the answerIs unit trust income taxable before I sell?
Unit trusts can distribute taxable interest, foreign dividends or other income before any units are sold. Learn what to declare and which records to keep.
Read the answerAre maintenance payments taxable or deductible?
Court-ordered or agreed spousal maintenance is generally exempt for the recipient and not deductible by the payer. Learn what records to keep.
Read the answerIs an inheritance taxable in South Africa?
South Africa has estate duty rather than a general inheritance tax on beneficiaries. Learn when estate duty applies and when inherited amounts can produce tax.
Read the answerCan individuals still claim the solar-panel tax rebate?
South Africa's temporary individual solar-energy tax credit ended on 29 February 2024. Learn which installation dates qualified and what remains deductible.
Read the answerAre life-insurance proceeds subject to estate duty?
A life policy can be deemed property in a deceased estate even when paid directly to a beneficiary. Learn the exclusions, duty allocation and records needed.
Read the answerCan I withdraw retirement savings after three years?
People who ceased South African tax residence may access certain retirement savings after three uninterrupted years. Learn the fund and directive process.
Read the answerWho pays tax on trust income in South Africa?
Trust income may be taxed in the donor, beneficiary or trust depending on attribution, vesting and residence. Learn the questions trustees should resolve.
Read the answerWhat is a special trust and how is it taxed?
A qualifying special trust can use individual tax rates instead of the ordinary 45% trust rate. Learn the categories, classification and annual evidence needed.
Read the answerWhen is a trust a provisional taxpayer?
A trust can be a provisional taxpayer when it retains taxable income or vests amounts in a non-resident. Learn when IRP6 payments may be required.
Read the answerWhat does a historical SARS assessment notification mean?
A historical income-tax assessment notice generated by SARS data synchronisation may require no action. Learn what to verify before ignoring it.
Read the answerHow does an individual request a reduced assessment using RRA01?
Use RRA01 for limited, readily apparent errors in a personal income-tax assessment. Learn when it applies, what evidence SARS needs and when to object.
Read the answerHow does a partnership submit the SARS IT3(BO) register?
A partnership representative must submit the annual IT3(BO) before partners file ITR12 returns. Learn the sequence, records and unique-number process.
Read the answerHow does a group register for Global Minimum Tax on eFiling?
South African groups in scope of Global Minimum Tax must configure eFiling access, register or notify SARS and retain GloBE records. Learn the practical sequence.
Read the answerWhy does a 2026 IRP5 certificate number include the PAYE reference?
SARS removed employer demographics from submitted 2026 employee certificates because the certificate number links the employer PAYE reference. Learn the controls to check.
Read the answerWhen can an employer use IRP5 source code 3603 with a directive?
From the 2026 year of assessment SARS permits directive reporting with source code 3603 or 3653 in specified cases. Learn the payroll checks before submission.
Read the answerWhat are the 2026 turnover tax thresholds and rates?
From 2026 the turnover tax limit is R2.3 million and the first R600,000 is tax-free. See the new bands, effective dates and qualification checks.
Read the answerMust a South African school cancel its VAT registration in 2026?
Most registered schools must apply for VAT deregistration by 30 September 2026, correct post-January VAT and calculate exit VAT. See the SARS process.
Read the answerHow do I report interest expenses per institution on my 2026 ITR12?
The 2026 ITR12 requires allowable interest expenses at transaction level. Learn how to separate institutions, support the deduction and avoid overclaiming.
Read the answerHow do I declare DTA deemed-resident amounts on my ITR12?
The 2026 ITR12 requires DTA exclusive deemed-resident amounts per institution. Learn what the field means and what treaty evidence to retain.
Read the answerHow to register for SARS eFiling for the first time
A practical guide to registering for SARS eFiling, completing OTP verification, and dealing with a registration request that needs extra information.
Read the answerHow to add or change bank details on SARS eFiling
Learn which SARS channels can update bank details, who may request the change, what evidence to prepare, and why verification can delay a refund.
Read the answerWhy is my SARS refund still pending?
Check the common SARS reasons for a delayed income-tax refund, the published verification timeframes, and the records to review before escalating.
Read the answerHow to correct a SARS auto-assessment
Learn what to do when a SARS auto-assessment is correct, incomplete or wrong, including ITR12 filing, corrected third-party data, evidence and extension requests.
Read the answerMy employer has not submitted my IRP5 to SARS: what should I do?
A practical employee guide to a missing IRP5 or IT3(a), including what to ask an employer for, what to check before filing and when to get help.
Read the answerHow to correct an IRP5 with the wrong salary, PAYE or medical-aid amount
Find out what to do when an IRP5 or prepopulated SARS return has the wrong salary, PAYE or medical-aid amount, including the important PAYE over-deduction exception.
Read the answerWhen must a VAT vendor issue a credit note or debit note?
Learn when a South African VAT vendor should issue a debit note or credit note, how to support it, and where it fits in VAT201 reporting.
Read the answerWhich VAT tax period applies to my business, and can I request a change?
Understand SARS VAT tax-period categories, when monthly VAT may apply, and how a qualifying vendor can request a category change.
Read the answerWhy has SARS not paid my VAT refund, and what can hold it up?
Find the common reasons a SARS VAT refund is pending, what documents to check, and how verification, bank details, outstanding returns, and tax debt affect payment.
Read the answerHow should an employer tax a low-interest or interest-free staff loan?
Learn how SARS treats a low-interest or interest-free staff loan for PAYE, how the taxable benefit is calculated, and which exceptions need care.
Read the answerHow do I submit third-party data to SARS through the HTTPS channel?
A practical guide to enrolling for the SARS HTTPS third-party-data channel, preparing a compliant file, submitting it and checking the response files.
Read the answerHow do I submit IT3 certificates on the IT3-01 form in eFiling?
Learn when the SARS IT3-01 eFiling form is suitable, which certificate types it supports and how to submit and reconcile a small third-party-data population.
Read the answerWhat does the 20-certificate limit on the SARS IT3-01 mean?
Understand the SARS IT3-01 limit of 20 certificates, when eFiling remains appropriate and when an institution should move to a bulk submission channel.
Read the answerHow do I correct or delete an IT3 third-party record submitted to SARS?
Use the original SARS submission channel and the correct Record Status to amend or delete an IT3 record without duplicating the certificate.
Read the answerHow can a reporting institution view tax certificates or third-party files on eFiling?
Find and review SARS third-party tax certificates and submitted files on eFiling, then reconcile the displayed status to the reporting institution's records.
Read the answerHow do I manage a submitted third-party data file on SARS eFiling?
Track a SARS third-party-data file from upload through validation, response and correction, with a clear reconciliation trail for every rejected record.
Read the answerHow do I submit FTI01 and declare foreign tax information on FTI02?
A South African reporting financial institution's guide to the SARS FTI01 submission and FTI02 declaration for FATCA and CRS reporting.
Read the answerHow must a medical scheme submit contribution data to SARS?
Medical schemes must report member, dependant and contribution data to SARS under the current third-party specification and reconcile every accepted record.
Read the answerHow must an insurer submit insurance-payment data to SARS?
A practical control framework for insurers submitting prescribed insurance-payment third-party data to SARS and correcting rejected records.
Read the answerHow should a crypto provider report base cost on an IT3(c)?
Understand the SARS IT3(c) base-cost reporting control for crypto assets, including source data, transaction mapping and correction risks.
Read the answerHow do SARS third-party TRN enquiry services work on eFiling?
Use SARS third-party tax reference number enquiry services carefully, with the correct authority, identifying data and audit trail.
Read the answerWhat are the SARS registration criteria for a tax practitioner?
Understand the qualification, experience, RCB, readiness, tax-compliance and conduct requirements for SARS tax-practitioner registration.
Read the answerHow does an RCB manage tax-practitioner members on eFiling?
A Recognised Controlling Body can initiate, maintain and update tax-practitioner member relationships on eFiling under the current three-step process.
Read the answerHow does a controlling body apply for SARS recognition using RRC01?
Learn the main SARS recognition criteria, RRC01 application evidence and ongoing reporting duties for a tax-practitioner controlling body.
Read the answerHow do I report suspected tax non-compliance to SARS?
Report suspected tax or customs non-compliance through an official SARS channel using specific, lawful evidence rather than accusation or speculation.
Read the answerHow does a government institution use SARS Tax Compliance Status?
A government institution's practical guide to requesting, verifying and recording SARS Tax Compliance Status information for a procurement or payment process.
Read the answerHow do I complete the AEO sufficient-knowledge competency assessment?
Learn how an eligible customs trader nominates a person, books, prepares for and completes the SARS AEO competency assessment.
Read the answerHow do I use the SARS Customs Trader Portal for registration and licensing?
A practical guide to preparing, submitting and tracking a customs registration, licensing or accreditation application in the Customs Trader Portal.
Read the answerHow does relationship management work in the Customs Trader Portal?
Understand how a customs client and trader representative create, accept, limit and end a managed relationship in the SARS portal.
Read the answerHow do I use the SARS Air Passenger Tax registration portal?
A practical guide for liable carriers preparing an Air Passenger Tax registration or amendment through the SARS online portal.
Read the answerHow do I manage a Customs eAccount on SARS eFiling?
Use the SARS Customs eAccount to authenticate, review balances, allocate payments and request supported refunds without confusing it with declaration processing.
Read the answerHow do I manage an Excise eAccount on SARS eFiling?
Review Excise account balances, payments, allocations and supported refund functions on eFiling while preserving the declaration-to-ledger audit trail.
Read the answerHow do I submit an Excise declaration or return through eFiling?
Prepare, reconcile and submit a SARS Excise declaration or return through eFiling using the correct licensed activity, product account and period.
Read the answerHow does the customs rebate for a vehicle adapted for physical disability work?
Understand the evidence, approval and vehicle-specific conditions that apply before relying on a SARS customs or excise rebate for an adapted vehicle.
Read the answerHow do I complete the SARS DA 162 biodiesel account?
Reconcile feedstock, production, stock, removals and levy treatment before completing the SARS DA 162 biodiesel account.
Read the answerHow do I complete the SARS DL 163 diamond export levy return?
Prepare a DL 163 diamond export levy return from supported export values, exemptions, credits and payment records for the correct period.
Read the answerHow do I complete the SARS DA 176 electricity levy account?
Reconcile electricity generated, excluded, exported, sold and consumed before completing the DA 176 environmental levy account.
Read the answerHow do I complete the SARS DA 161A plastic-bag levy account?
Reconcile plastic-bag manufacture, stock, removals and qualifying exclusions before completing the DA 161A environmental levy account.
Read the answerHow is the Health Promotion Levy on sugary beverages declared?
Determine the sugary-beverage levy base from tested sugar content, qualifying removals and current rates, then reconcile it to the SARS account.
Read the answerHow does a tyre manufacturer account for the environmental levy?
Classify levy-bearing tyres and reconcile production, imports, stock and removals before filing the applicable SARS environmental levy account.
Read the answerCan I split a SARS eFiling payment that exceeds my bank limit?
Understand when a large SARS liability may be paid in supported parts, how bank transaction limits apply and why every part needs the correct reference.
Read the answerWhich banks support SARS eFiling payments?
Check whether your bank supports SARS eFiling payments, then confirm beneficiary, authorisation and transaction-limit requirements before the due date.
Read the answerShould I pay SARS from my statement of account or from the ITA34?
Understand why a statement of account can support a chosen payment amount while an ITA34 payment instruction may use the assessed amount.
Read the answerHow do I pay SARS from abroad by SWIFT transfer?
Use a foreign SWIFT payment only when the SARS rules permit it, pay in rand, preserve the full amount and use the correct payment reference.
Read the answerWhich SARS taxes cannot be paid by foreign bank transfer?
Check the current SARS Payment Rules before sending money from abroad because several taxes and transactions require eFiling or another specific channel.
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