All Publications
An Employers Guide to the AA88 Third Party Appointment Process

Guide to Bulk and Additional Payments on eFiling

Non Resident Entertainers and Sportspersons

Amounts to be withheld when non resident sells immovable property in SA

How to eFile your Provisional Tax Return

Guide for Provisional Tax

Guide on Mutual Agreement Procedures

Guide for Tax Rates Duties Levies

Taxation in South Africa

Briefing Note on Standard Time Apportionment Calculator

Guide on the Taxation of Foreigners working in South Africa

Basic Guide to Income Tax for Public Benefit Organisations

Guide on the Taxation of Professional Sports Clubs and Players

Comprehensive Guide to Dividends Tax

Guide to Building Allowances

Guide to the Urban Development Zone Allowance

Guide on the Tax Incentive for Learnership Agreements

List of Qualifying Physical Impairment or Disability Expenditure Effective 1 March 2012

Guide on the determination of medical tax credits

Guide on the Ring Fencing of Assessed Losses Arising from Certain Trades Conducted by Individuals

Guide on the Residence Basis of Taxation for Individuals

Guide on Income Tax and the Individual

Comprehensive Guide to Advance Tax Rulings

Short Guide to the Tax Administration Act 2011

Quick Guide on Alternative Dispute Resolution

Guide on the calculation of the tax payable on lump sum benefits

Tax Guide for Recreational Clubs

Tax Exemption Guide for Public Benefit Organisations in South Africa

Reportable Arrangement Guide

PIT FAQs Foreign Employment Income Exemption

Comprehensive Guide to the Income Tax return for Trusts

List of Qualifying Physical Impairment or Disability Expenditure Effective 1 March 2020

Basic Guide to Section 18A Approval

All Forms
NR03 - Tax Directive Application by Non Resident Seller of Immovable Property in SA - External (Form)

IT44 - Extract of Income - External (Form)

IT12EI - Return of Income Exempt Organisations - External (Form)

IT3(b) - Certificate of Income Investments Property Rights and Royalties - External (Form)

IRP3(c) - Application for Tax Directive Fixed Amount - External (Form)

IRP3(b) - Application for Tax Directive Fixed Percentage - External (Form)

WTR01 - Return for Withholding Tax on Royalties - External (Form)

TPPOA - Special Power of Attorney to Tax Practitioner - External (Form)

FORM-AD - Request for Tax Deduction Directive Pension and Provident Funds - External Form

FORM-E - Tax Deduction Directive After Retirement and Death Annuity Commutations - External Form

FORM-C - Request for Tax Deduction Directive Retirement Annuity Funds - External Form

FORM-B - Request for Tax Deduction Directive Pension and Provident Funds - External Form

IRP3(a) - Application for Tax Directive Gratuities - External (Form)

IT77TR - Application for registration Trust - External form

IT77C - Application for registration Company - External form

IRP3(pa) - Application for Tax Directive Freelance Artist - External (Form)

IT3(e) - Return of Purchases Sales or Shipments - External (Form)

IT3(c) - Certificate of Income re Disposal of Unit Trusts or other Financial Instruments - External (Form)

RC01 - Application for Certificate of Residence for Individuals - External (Form)

IT144 - Declaration by Donor - External (Form)

ITR-DD - Confirmation of Diagnosis of Disability - External (Form)

REV268 - Return of Claims Paid under Policies of Insurance - External (Form)

IRP6(3) - Payment Advice for the Voluntary Additional Payment of Provisional Tax - External (Form)

IT180 - Declaration by Employer to Claim Deduction against Learnerships - External (Form)

RA01 - Reporting Reportable Arrangements - External (Form)

SPPOA - Special Power of Attorney - External (Form)

CRA01 - Confirmation of Residential or Business Address for Online Completion - External (Form)

 ALL FAQs

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 Filing 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

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:

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 Notice of Registration for Individuals (IT150) can be obtained via different channels: •SARS MobiApp ◦On the Landing page tap on My Services. This will display the My Services page. ◦Tap on the eNotice of Registration (IT150) option.

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

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 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

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 R70 700?
Yes, if you have more than one source of remuneration, of which each income is less than R70 700, 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 if my employer didn’t give me an IRP5 or IT3(a), can I use my payslips to complete my ITR12 return? If so, which IRP5/IT3(a)number must I use?
The taxpayer must visit the nearest SARS branch or call the Contact Centre for advice pertaining to the steps to be taken. When visiting the SARS branch or calling the Contact Centre, the taxpayer will be required to provide the following

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

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.

I received more than fifteen IRP5 certificates for the year of assessment?
The return caters for a maximum of fifteen IRP5 certificates to be completed. If you received more than fifteen certificates for the year of assessment:

I am currently employed by an overseas company who requires confirmation of my South African residency how do I obtain this?
The country where a SA resident rendered services or received income normally requires a certificate of residence before considering relief of tax at source. The confirmation of tax residency can be obtained in two ways:

How do I know that I fall within the definition of a resident?
a) The definition of resident refers to a natural person who is ‘ordinarily’ resident in the Republic or if that person was ‘physically’ present in the Republic for a certain period or periods. See more information on the definition of a natural

Do I have to be registered for Income tax to obtain a certificate of residence?
A person or partner in partnership (partner) must be registered for income tax purposes. Where the person or partner is not registered for income tax the person or partner in must first

How do I apply for a certificate of residence?
Where the South African resident rendered services or received income from another country and the country requires a certificate of residence or certificate of residence for partners or the stamping of a residence application form from the other

What are the requirement for a certificate of residence to be issued to me?
The following are requirements for a certificate of residence: :- The person must registered for income tax purposes. :- The application form must be submitted with all mandatory fields completed.

How long is my certificate of residence valid for?
A certificate of residence is only valid for a period of one year from the date of issue if the date of issue is for a period going forward. Therefore a certificate for residency in advance will

Last Updated: 23/10/2015 1:45 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