Guide to DA 176 Enviromental Levy Account for Electricity Levy
Download PDF Guide Summary This webpage is to assist licensees of Manufacturing Warehouses (VM) in the Electricity Generation Industry in South Africa: To complete the monthly Environmental Levy Account for Electricity (DA 176) correctly and To ensure that the correct levy is brought to account. Completion of the DA 176 Monthly Electricity Levy Account The […]
Guide to Change of Banking Details
Download PDF Guide Summary The purpose of this Webpage is to assist individual taxpayers / representative taxpayers / employers / representative employers /VAT vendors / representative vendors and tax practitioners to understand their obligations when they need to change banking details at the South African Revenue Service (SARS). This guide prescribes all the legal requirements […]
Guide on access to audit files
Download PDF Guide Summary The purpose of this Webpage is to assist taxpayers and their statutory auditors in understanding their rights and obligations in relation to SARS requesting access to the audit files. Introduction In 1998, the South African Institute of Chartered Accountants (SAICA) issued a Circular Minute 5/98 which stipulated the procedures agreed with […]
Guide to Manage Submission of Third-Party Data
Download PDF Guide Summary In pursuit of improving the tax ecosystem, one of SARS strategic objectives is to work with and through stakeholders, to ensure simplicity in their tax compliance responsibilities. Considering that, this webpage seeks to describe how taxpayers’ and organisations/entities can manage their submission of third-party data to SARS. The webpage unpacks the […]
Guide to DA 180 Environmental Account For Carbon Tax
Download PDF Guide Summary The purpose of this Webpage is to assist business entities that generate carbon emissions liable to carbon tax in South Africa, to complete the DA 180 Environmental Account for Carbon Tax and its annexures. Carbon Tax Account Administration The business entity must be registered with the South African Revenue Services (SARS) […]
Guide to Declaration and Return Submission via eFiling
Download PDF Guide Summary The purpose of this Webpage is to assist clients how to request and submit returns for Excise products (focusing on local manufacturing declarations) on eFiling. Portfolio Management To access the SARS eFiling homepage, the client must: Go to www.sarsefiling.co.za on their internet browser. Click on Login. Enter their username. Click on […]
Guide to Deferral of Payment Arrangements on eFiling
Download PDF Guide Summary The purpose of this webpage is to assist taxpayer to initiate a payment arrangement request on eFiling for outstanding debt. One of the 9 SARS strategic objectives is “Making it easy for Taxpayers to Comply” and in support of this objective, SARS digital channel (eFiling) has been enhanced with the functionality […]
Guide to Submission of Advance Import Payments
Download PDF Guide Summary In order to comply with the Advance Import Payments (AIP) requirements as prescribed in SC-CF-42 the registered importer submits a completed Advance Payment Notification (APN) on SARS eFiling. The importer must amend or cancel APN information that is incomplete, incorrect or outdated. When a bank generated advance import payment reference number […]
Guide to the Submission and Declaration of IT3 Third Party via eFiling
Download PDF Guide Summary SARS digital platforms allows taxpayers, tax practitioners, traders and businesses to register and submit returns and declarations to SARS in a secure online environment. The creation and maintenance of this platform forms part of SARS strategic intent to provide modernised digital and streamlined online services. The essence of this approach is […]
Guide to Manage Submission of IT3 Third Party Data
Download PDF Guide Summary In pursuit of improving the tax ecosystem, one of SARS strategic objective is to work with and through stakeholders, to effect simplicity in their tax compliance responsibilities. Considering that, this guide seeks to describe how taxpayers’ and organisations/entities can manage their submission of IT3 third party data to SARS. The webpage […]
