Welcome to the Tax Practitioners webpage
SARS places great value on a healthy professional relationship with Tax Practitioners who are key in providing a service to our clients the taxpayers.
SARS is therefore committed to:
- Engaging with practitioners continuously and constructively
- Providing access and channels to practitioners
- Specific Service offerings to registered practitioners
- Providing specific communications for Practitioners
Here you will find the latest information and updates from SARS to assist you in serving your clients and in broadening the culture of tax compliance.
- 30 November 2016 - Further enhancements to the Income Tax Return for Companies (ITR14)
As part of the continued process to improve SARS efficiency and enhance taxpayer compliance, further enhancements will be introduced to the Income Tax Return for Companies (ITR14) on 9 December 2016.
It should be noted that only the new return will be accepted after 9 December 2016 and we suggest that if you have completed a return already that you submit this prior to 9 December 2016 as there is a risk that the data already captured may not pull through to the new return. Read more here.
- 14 October 2016 - Enhanced Dispute management process for VAT
On 14 October 2016, SARS implemented an enhanced dispute management process for Value-Added Tax (VAT) on the electronic platform. The improved system will enable VAT vendors to lodge disputes via eFiling and electronically at any SARS branch, manage their tax profiles better and also have a consolidated view of all lodged disputes for PIT, CIT and now VAT.
The benefits are:
- Ability to lodge disputes electronically via eFiling or at SARS branches (including Request for Remission, Notices of Objection, and Notice of Appeal)
- Ability to view all dispute correspondence, and where applicable upload supporting documents
- Taxpayers will have a consolidated view of all their disputes lodged across core taxes on eFiling
- Outcome letters for Request for Remission (RFR) and Notice of Objection (NOO) are conveniently available on the taxpayer’s eFiling profile
- Receive updates on dispute outcomes via eFiling for Request for Remission and Objections lodged
- Ability to dispute multiple periods on one form up to a maximum of 12 periods
- Ability to submit disputes will be based on the user submission rights.
For more info, see our guide on How to submit a dispute for Income Tax and VAT via eFiling.
Please note: For VAT only, if an ADR1 was completed for a specific period you will need to go to a branch to submit a NOA (Notice of Appeal) as eFiling does not have a history of the ADR submission and will allow you to submit a NOO(Notice of Objection) for the period.
- 18 August 2016 - Process for Emigrants to transfer Blocked Funds
Taxpayers who already emigrated and want to transfer 'Blocked Funds' need to request a TCS for FIA via eFiling or at a SARS Branch. When applying for the TCS in respect of FIA, you need to set the 'Source of capital to be invested' to 'Blocked Funds'. For more information, see the process for transferring Blocked Funds.
- 16 May 2016 - The new Tax Practitioner Connect newsletter is now live.
- 18 April 2016 - Enhancements to the Income Tax Return for Companies (ITR14)
As part of the continued process to maintain high levels of SARS efficiency and compliance, further enhancements will be introduced to the Income Tax Return for Companies (ITR14) from 18 April 2016.
Click here to read more.
- 1 April 2016 - Employer Annual Reconciliation
Employers are required to submit their Pay-As-You-Earn (PAYE) Employer Annual Reconciliations between 18 April and 31 May 2016 to SARS, confirming or correcting payroll tax amounts which were declared during the 2015/2016 tax period.
This year, employers are urged to accurately verify and update each employee’s personal and financial details before submitting their Annual Reconciliation Declaration (EMP501) and Employees Income Tax Certificates [IRP5/IT3(a)s] to SARS.
Should these details be incorrect on an IRP5 certificate, the employee will be unable to file his/her Income Tax Return for Individuals (ITR12) during Tax Season. Individuals will no longer be allowed to make any corrections to pre-populated IRP5 details on their returns.
In cases where details are incorrect, employees will have to revert to their respective employers who will need to make changes on the IRP5 and re-submit these to SARS. This process can be time consuming and it may become problematic for employees to file on time.
Employers play a very important part in the income tax cycle which effectively starts on 18 April with the submission of the annual reconciliations. We rely on your cooperation to make the submission of ITR12s later in the year as stress-free as possible for all involved. Need help? Call the SARS Contact Centre on 0800 00 7277.
For the changes before 2016, click here.