ALL FAQs

Can I claim professional subscription fees as a chartered accountant?
A person who earns remuneration income (which is not derived mainly from commission) cannot claim professional subscription fees against the income received.

Why am I not able to change my identity number/passport number/passport country and passport issue date on my ITR12 Return for the 2014 year of assessment?
SARS verifies your Date Of Birth, ID number and Passport number with the Department of Home Affairs (DOHA) who are the official register of all Identification information and consequently SARS will not allow changes to this DOHA data on the return..

How can I change my identity number/passport number/passport country and passport issue date?
You will have to visit your nearest SARS branch to request the relevant changes. The Taxpayer Identification number (ID) and associated Date Of Birth as well as passport details can only be changed in the Branch office.

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:

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?
Yes

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