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South African Revenue Service

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South African Revenue Service (SARS)

This page gives guidance on the most relevant administrative documents and other issues from SARS.
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CIT legal changes introduction letter

The notice states changes that SARS will be implementing to the Company Income Tax Return (ITR14).

Dispute Resolution Guide

The document is a general guide dealing with the resolution of tax disputes in South Africa.

A Modernised Income Tax Return for Trusts

SARS has introduced a modernised and fully customised Income Tax Return for Trusts (ITR12T) replacing the old IT12TR return. The new return aims to improve the experience you will have when completing it because it is interactive and fully customised as well as pre-populated with the trust’s information. The guide will assist you in completing the return.

SARS Region 4 Escalation Process

The SARS escalation process with relevant email addresses is available for SARS Region 4 (Western Cape, Northern Cape and Eastern Cape). Please follow this process prior to escalating via the SSMO and the SAICA OQR system.

SARS Region 1 Escalation Process

The SARS escalation process with relevant email addresses is available for the Northern Region (excl. Pretoria and surrounding areas). Please follow this process prior to escalating via the SSMO and the SAICA OQR system.

Advisory - Override Functionality on eFiling

SARS is currently refining the Override functionality on eFiling. While a long-term solution is being finalised, the Override functionality has been temporarily suspended.

Postal addresses used for documents bigger than the 2mb limit set for SARS emails

SARS has issued postal addresses to be used for documents larger than the 2mb limit set for SARS emails. The document also contains the SARS email addresses and fax number for the SARS regions.

Tax alert - Notice to furnish returns for the 2014 year of assessment

On Wednesday, 25 June 2014 SARS issued Government Notice No. 506 to notify the public of the commencement of the 2014 Tax Season for natural persons, trusts and other juristic persons.

Tax alert - Notice to furnish returns for the 2014 year of assessment

On Wednesday, 25 June 2014 SARS issued Government Notice No. 506 to notify the public of the commencement of the 2014 Tax Season for natural persons, trusts and other juristic persons.

Scanning and uploading of documents

SARS has produced a guide on how to scan and upload supporting documents on e-Filing.

 

eFiling Time out suggested solutions

SARS has issued suggested solutions to help resolve the e-Filing time out.

Notice 415 Prescribed method of payments for Cheques

The cheque payment rules are effective as of Friday, 30 May 2014 and the notice states that SARS has decreased the limit to R50 000.

SARS operational issues

SAICA meets with SARS on a regular basis to resolve operational queries being experienced by our members.

Methods for making Practitioner appointments - Region 2 offices

List of methods for tax practitioners to use when making appointments to see SARS consultants at the Region 2 branches.

Subsistence Allowances and Advances

The new rates for subsistence allowances and advances are effective from 1 March 2014, in terms of Notice No. 114 (Gazette 37333) and are available here.

Notice No. 129 – Fixing of rate per kilometre in respect of motor vehicles for the purposes of section 8(1)(b)(ii) and (iii) of the Income Tax Act

The rates per kilometre which may be used in determining the allowable deduction for business travel, where no records of actual costs are kept are determined are set out in this notice. These rates are applicable for years of assessment commencing from 1 March 2014.

National Treasury Information sessions on Employment Tax Incentive

National Treasury will be holding information sessions starting from Monday, 17 February 2014 on how the Employment Tax Incentive will work.

The Incentive came into effect on 1 January 2014, and is open for qualifying hiring that took place after 1 October 2013.

Notice to furnish returns for the 2013 year of assessment

Government Notice no. 451 was issued by the Commissioner on 28 June 2013. Its purpose is to give notice to furnish returns in respect of the 2013 year of assessment. The returns that the notice refer to are of course the ones required for the assessment of normal tax. This alert will deal with the content of the Notice.

SARS issued an updated list of issues for applications for advance tax rulings

On 3 April 2012 SARS issued an updated list of issues for which applications for advance tax rulings may be rejected by them. The full list is reproduced in this tax alert.

The obligation of third parties to provide SARS with information on a bi-annual basis

SARS issued two Government notices this year that relate to the duty by persons to provide information. The first one (issued in February 2012) was issued to reporting institutions and the second one (in March 2012) was issued to employers.

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