Is SITE refundable?
SITE is refundable in the following circumstances: 1. Where the taxpayer is entitled to pension ora retirement annuity or income protection premium deduction which has not been taken into account by the employer.
How is interest paid to a non-resident from a South African source taxed?
As from 1 March 2015 interest from a South African source, paid to a non-resident will be taxed at a final withholding tax rate of 15%.
Where can I find information to help me fill in my ITR12 correctly?
For information to fill in your ITR12 correctly:
See Completing your ITR12
ITR12 – Comprehensive Guide is available here
Visit the Tax Season webpage for all the latest information.
If the populated information is incorrect on my ITR12 return, how do I correct this?
For manual completion:- If the populated information is incorrect, you can change any populated information by :-Using a black pen to write over the information printed in pink
I am using Adobe PDF and I’m not able to Save or File my ITR12 on eFiling?
If you are unable to Save or File your ITR12 on eFiling when using Adobe PDF, and get an error message
Follow these simple steps
What must I do if my IRP5/IT3(a) information is not on my Income Tax Return (ITR12)?
The ITR12 has been generated and contains the latest information SARS has on record.
If your return doesn't contain all your IRP5/IT3(a) information this means that:
How can one find staff members Income Tax numbers to complete the Employee Tax Certificate [IRP5/IT3(a)] if they don't know it?
The employee must request the number from SARS via the Contact Centre on 0800 00 SARS (7277) or visit their nearest SARS branch.
What does "manual intervention" mean when submitting my Income Tax Return (ITR12)?
Manual intervention means that human intervention is needed to finalise your assessment. The system can't finalise the assessment automatically.
How do I get a Notice of Registration?
The following Notices of Registration will no longer be issued:
IT150 – Notice of Registration [Personal and Corporate Income Tax (CIT)]
VAT 103 – Notice of Registration [Value-Added Tax (VAT)]
EMP103 – Notice of Registration (Payroll Taxes).
I will be starting to work overseas, but have never worked in South Africa nor registered for tax. Will I need to register and pay tax while working overseas?
South Africa has a residence-based tax system, which means residents are, subject to certain exclusions, taxed on their worldwide income, irrespective of where their income was earned.
Will non-residents be required to declare interest subject to withholding tax on their income tax returns?
Under normal circumstances they will not have to since they are not tax resident in South Africa and section 10(1)(h) exempts the interest from normal tax.However, if the provisions of section 10(1)(h) are not met
How does a non-resident navigate the income tax wizard so that they can report interest which was subject to withholding tax on interest and complete their return correctly?
To find the correct field for local interest in the income tax wizard, you need to select the ‘Y’ tick box next to the question ‘Did you receive income from interest (local and foreign) and/or taxable foreign dividends?’
What is the limit for SITE?
The annual income threshold for SITE is limited up to the amount of R60 000. Any income in excess of R60 000 will be subject to PAYE.
Why must I register for Income Tax?
If your earnings for a given tax year are above the tax threshold, you are obliged by law to register for income tax.
You must register for income tax, if you are an individual:
What is the threshold for the non-submission of an ITR12 for individuals?
Although a taxpayer still has to register for income tax he/she may choose not to submit a return if the following conditions are met:
What is remuneration for tax purposes?
Remuneration is any amount of income which is paid/payable to any person whether in cash or otherwise (e.g. fringe benefit) and whether or not for services rendered.
What is the foreign tax credit limit for individuals?
The rebate is limited to the foreign tax payable and may not exceed the result of the folowing formula: Total Normal Tax in South Africa x taxable foreign income / total taxable income.
What are penalties for not submitting my income tax return?
The penalties for not submitting a tax return are set out in Chapter 15 of the Tax Administration Act. They differ according to behaviour of the taxpayer.
Can a registration for income tax be backdated?
What are the submission dates for returns?
The submission deadline dates are:-Individuals and Trusts
What is an ITR12 return?
An ITR12 return is an income tax return for an individual that stipulates all the income and allowable deductions claimed by the taxpayer for a year of assessment.
Must I submit a return if I have multiple IRP5’s but the income for each one is less than R60 000?
Yes, if you have more than one source of remuneration, of which each income is less than R60 000, a tax return must be submitted.
What are the channels to obtain an ITR12 return?
You can obtain an ITR12 return:- By visiting a SARS branch; :-By contacting the SARS Contact Centre or :-Via eFiling if you are a
When will SARS send me my ITR12 return?
SARS will no longer be postingITR12 returns. The ITRR (request for Income tax return) has also been discontinued. You will have to request an ITR12 return.
What are the different channels to submit my ITR12 return?
You can submit your ITR12 return by:- Logging onto your e-Filing profile and completing and submitting your return online :- Visiting your nearest SARS branch/Large Business Centre and
Which is a more convenient way to file my ITR12 return?
eFiling is a simple and secure way of interacting with SARS from the comfort and convenience of your home or office. :- No more waiting in queues, finding parking or worrying about office hours.
What is a dynamic ITR12 return?
The dynamic ITR12 return has enhanced features that will enable you to complete the return:- In one of six official languages :-By utilising the step-by-step wizard you can create
In what format must my outstanding ITR12 returns be submitted?
Outstanding returns must be submitted on the current year ITR12 format. :-Old format income tax returns will not be accepted by SARS.
Will the ITR12 return be prepopulated?
Yes, the ITR12 return will be prepopulated.
What relevant material (supporting documents) do I require to complete my ITR12 return?
To complete your ITR12 return, you require the following relevant material :-Details of your banking particulars
:- Your IRP5/IT3(a) certificate(s)
Must the relevant material used to complete my ITR12 be submitted to SARS together with my ITR12 return?
No, although you will be using relevant material to complete your return, you must NOT submit it to SARS with your return. You must retain the relevant
Will SARS accept photocopies of an ITR12 return submitted?
No, SARS will not accept any photocopies or self-printed forms. The original ITR12 return, issued by SARS must be submitted because the return contains
What if there are still blank fields on my ITR12 return?
If there are still blank fields on your ITR12 return:- Do not write N/A :-Enter a zero :-Strike through the spaces that do not apply
Can I update my address on the ITR12 return?
Yes, taxpayers can update the address on the ITR12 return.
What happens if I don’t have a local bank account?
If you don’t have a local bank account you need to do the following:
Select the field for ‘Mark here if you do not have a local savings or cheque account’ on the applicable form
Complete the declaration for no local savings/cheque account.
Can I use my payslips to complete my ITR12 return? If so, which IRP5/IT3(a)number must I use?
The employer is obligated to furnish the employee with an IRP5/IT3(a) certificate. In exceptional circumstances payslips will be accepted, e.g. when the employer is insolvent and cannot furnish
What happens if my employer sends SARS the wrong information e.g. information on an IRP5/IT3(a)?
You are still responsible for the information on your income tax return which you sign to declare that it is true and correct.
This means that you need to verify all the information on your
What happens if my employer doesn't send SARS my IRP5/IT3(a) on time?
SARS can't provide you with a populated return nor process your return until your IRP5 tax certificate information from your employer is received.
When will SITE (Standard Income Tax on Employees) be phased out?
SITE will be phased out over the 2012 and 2013 tax years
How will the SITE rebate work?
The system will validate if the taxpayer qualifies for a SITE rebate. If the taxpayer meets the criteria, the amount of normal tax payable by the taxpayer will be as follows:
Will my previous year’s income tax return be assessed using the current income tax laws and provisions?
No. Your old returns will be assessed using the income and deduction allowances applicable to the relevant year of assessment. The SARS income tax calculation system
If I worked for two Employers during the same tax year and received travel allowances, and used the same vehicle for both employments, how is the ITR12 return created? Will one or two vehicles be used in the calculation?
One vehicle will be used against two allowances.
:- On the ITR12 where the question “How many IRP5/IT3(a)s did you receive?” appears, you must indicate two IRP5/IT3(a)’s.
Will I be able to view my assessment results before I file my tax return?
Yes, there’s a tax calculator available on eFiling and if you are submitting your return at a Branch where an Agent assists you.
Is the assessment result received via the tax calculator one hundred percent correct?
No, the result is only an estimate of what it could be. The final result will be communicated to in your Notice of Assessment (ITA34).
Can I apply for an extension to submit my ITR12 income tax return at a later stage?
No extensions will be allowed and ITR12 returns must be submitted by the submission deadline.