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
- Provided 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.
- 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.
- 7 November 2015 - Enhancements to the disputes process
From 4 December 2015 for Income Tax, taxpayers will be able to electronically at a SARS branch and via eFiling:
Top tip: The RFR can only be done via eFiling once the ITA34 has been issued. Taxpayers can also now request suspension of payment electronically at the same time as filing the Dispute. Please note that Suspension of Payment can be requested with Dispute at a Branch and not via eFiling as eFiling only supports standalone Suspension of Payment and not Suspension with Dispute. Please note that the RFR form and the Dispute forms can no longer be requested via the SARS Contact Centre.
- 19 November 2015 - New Tax Practitioner Connect newsletters!
- 4 November 2015 - Further allowance in respect of the administration of Real Estate Investment Trust (REIT) dividends
The administration and reporting to SARS for dividends tax purposes by withholding agents in respect of REIT dividends continues to be problematic, despite previous allowances made by SARS in this regard.
Under the current arrangement the withholding agent may only exempt a REIT dividend paid to a resident of South Africa where that resident completed the DTD(EX) declaration form prescribed by the Commissioner (See Appendix G – Beneficial Owner Declarations of Status on pg 71 of the SARS External BRS - Administration of Dividends Tax (2015 version 2.0.1) for the data requirements of the DTD(EX) form.
In light of the difficulties experienced by withholding agents, SARS will allow a withholding agent to accept any formal declaration made to it by the beneficial owner as to its residency, to serve as a declaration in the form prescribed by the Commissioner for purposes of exempting the REIT dividend. However, where the withholding agent chooses to not use the DTD(EX) form as originally prescribed the withholding agent assumes the risks involved in doing so.
This relaxation only relates to historic transactions and may not be used for any transactions going forward.
- 12 October 2015 - From 12 October 2015 SARS implemented system changes which now cater for the proper processing of Collective Investment Scheme (CIS) registrations and VAT Voluntary registrations which made provision for the registration of vendors who have not yet made taxable supplies exceeding R50 000 per year. Read more
- 12 October 2015 - From 12 October 2015, SARS has made further enhancements to the Income Tax Return for Trusts (ITR12T). Click here to read more.
- 14 September 2015 - See the changes to the ITR12 with effect from 14 September 2015.
20 July 2015 - Saving and submitting information on the Income Tax Return (ITR12) via eFiling
It has been brought to our attention that taxpayers are experiencing a problem when saving information on the Income Tax Return for Trusts (ITR12T) on eFiling. In order for information to be saved on both the form as well as to the SARS system, you should click “Save” on the form and then click “Save” again on the eFiling main menu. The same applies when clicking “Done”. You will need to click “Done” on the form and then again on the eFiling main menu.
1 April 2015 - 2015 Employer Annual Reconciliation
The Employer Annual Reconciliation starts 1 April 2015. Get ahead, start gathering your information and subscribe to our RSS feeds to stay informed. Get the latest information now
23 March - Income Tax Industry Classification Survey
SARS is conducting a survey with companies about the type of economic activity they are engaged in, here in South Africa. The information will help align the South African classification system with the International Standard Industry Classification (ISIC) for Government planning and policy purposes. Read more
15 December 2014 - Changes in the changing of banking details process
For changes in the changing of banking details process with effect from 15 December 2014, click here.
11 December 2014 - Need a Power of Attorney?
All the SARS Power of Attorney (POA) forms are templates provided as options for taxpayers who don't have access to any other POA for dealings relating to tax matters specifically.
Any POA is acceptable as long as it’s within the validity period, contains the required information and is duly signed by the person transferring their authority to someone else to act on their behalf, read more.
13 November 2014 - e@syFile™ Employer
The latest version of e@syFile™ Employer is now available for downloading. For more information on the changes made, read more.
- 10 November 2014 - Transferring taxpayers on eFiling
Important changes have been made when transferring a taxpayer on eFiling. Read more here.
- 3 November 2014 - Merging all types of taxes
From 1 November 2014, a new merging function is available on eFiling. This function will help you easily merge all the types of taxes into one single profile for each client/entity. Read more here.
- Remember you need to be registered with SARS as a Tax Practitioner:
How to do this is simple. You can
- Complete this online once you’re logged on to eFiling. Simply select Services; then Additional Services; then Tax Practitioner Registration.
- Or you can call the Tax Practitioner’s Call Centre on 0860 12 12 19
Click here for more info on how to register.
- New details required from Tax Practitioners:
When filing a tax return for your clients you’ll notice that our first question asks if the return is being made by a Tax Practitioner. You will need to tell us that you’re filing the return on their behalf and provide us with your contact details and your Tax Practitioner number so we can make sure that we can send the outcome to you as well as your client. So it’s as simple as that, make sure you have your email address and telephone available.
Top Tip: when filing your own personal return you do not declare that you are a Tax Practitioner filing on someone’s behalf.
- How to register as a Tax Practitioner:
Reminder: Every practitioner who provides tax advice or completes returns for the payment of a fee had to be registered with SARS as a tax practitioner with one of the recognised controlling bodies and abide by their code of conduct. Click here for more info.
As per the legislative requirements, if you are already registered as a tax practitioner with SARS, you are required to verify your tax practitioner registration details with SARS via eFiling. This verification process includes providing SARS with the controlling body you are a member of.
Top Tip: One such requirement relating to the code of conduct requires members to display personal tax compliance. If your personal tax affairs are not up to date, you are not tax compliant and the controlling body of which you are a member needs to take appropriate disciplinary action.
Personal tax compliance refers broadly to the taxpayer being registered for all relevant taxes, having no outstanding debt to SARS, and having no outstanding returns.
We want to urge tax practitioners who are still not fully compliant to contact SARS urgently so that we can assist you to achieve full compliance in terms of your personal tax affairs. Should you fail to do so, SARS would be forced to report your non-compliance to your RCB who will then take disciplinary action.
For further assistance or more information, call the SARS Practitioner Contact Centre on 0860 12 12 19.