Why must an approved PBO submit an income tax return (IT12EI) if there is no tax liability?

The income tax return enables the Commissioner to assess whether the organisation approved as a PBO is operating within the prescribed limits of the relevant approval granted and to determine whether the partial taxation principles must be applied to receipts and accruals derived from a trading activity or business undertaking which does not qualify for exemption. 
Last Updated: 07/11/2019 5:15 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ