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		<lastmod>2021-02-26T10:24:33+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-how-will-the-employment-tax-incentive-eti-affect-current-learnership-agreements-and-the-internships-process/</loc>
		<lastmod>2021-02-26T10:24:06+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-are-the-requirements-for-registration-as-a-conveyancer/</loc>
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		<loc>https://www.sars.gov.za/faq/faq-can-a-taxpayer-withdraw-a-notice-of-objection/</loc>
		<lastmod>2021-02-26T09:50:09+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-when-capturing-a-noo-noa-form-for-an-objection-appeal-against-penalties-is-it-necessary-to-capture-the-transaction-number-of-each-penalty-imposed/</loc>
		<lastmod>2021-02-26T09:49:45+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-can-the-administrative-penalties-section-of-the-noo-form-be-used-to-submit-an-objection-against-any-other-type-of-penalty-interest/</loc>
		<lastmod>2021-02-26T09:48:10+00:00</lastmod>
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		<lastmod>2021-02-26T09:45:16+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-how-do-i-have-my-disability-re-confirmed-in-order-to-claim-my-deduction-and-how-do-i-renew-by-disability-status-for-tax-purposes/</loc>
		<lastmod>2021-02-26T09:41:01+00:00</lastmod>
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		<lastmod>2021-02-26T09:38:33+00:00</lastmod>
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		<lastmod>2021-02-26T09:37:31+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-is-the-purpose-of-adr/</loc>
		<lastmod>2021-02-26T09:36:56+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-does-adr-mean/</loc>
		<lastmod>2021-02-26T09:36:29+00:00</lastmod>
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		<lastmod>2021-02-26T09:35:33+00:00</lastmod>
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		<lastmod>2021-02-26T09:34:00+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-will-my-previous-years-income-tax-return-be-assessed-using-the-current-income-tax-laws-and-provisions/</loc>
		<lastmod>2021-02-26T09:33:22+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-how-will-the-taxpayer-be-notified-of-the-outcome-of-the-objection/</loc>
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		<lastmod>2021-02-26T09:19:13+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-can-sars-request-for-further-information-when-dealing-with-an-objection/</loc>
		<lastmod>2021-02-26T09:18:42+00:00</lastmod>
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		<lastmod>2021-02-26T09:18:14+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-are-supporting-information-required-for-an-objection/</loc>
		<lastmod>2021-02-26T09:16:49+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-does-the-term-partially-allowed-mean/</loc>
		<lastmod>2021-02-26T09:15:48+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-must-the-relevant-material-used-to-complete-my-itr12-be-submitted-to-sars-together-with-my-itr12-return/</loc>
		<lastmod>2021-02-26T09:13:17+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-relevant-material-supporting-documents-do-i-require-to-complete-my-itr12-return/</loc>
		<lastmod>2021-02-26T09:12:38+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-if-sars-determines-that-the-objection-is-invalid-can-the-taxpayer-re-submit-that-objection/</loc>
		<lastmod>2021-02-26T09:11:27+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-if-the-populated-information-is-incorrect-on-my-itr12-return-how-do-i-correct-this/</loc>
		<lastmod>2021-02-26T09:10:50+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-if-the-taxpayer-is-unable-to-personally-sign-the-notice-of-objection-noo-or-the-notice-of-appeal-noa-form/</loc>
		<lastmod>2021-02-26T09:09:56+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-will-the-itr12-return-be-prepopulated/</loc>
		<lastmod>2021-02-26T09:08:35+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-in-what-format-must-my-outstanding-itr12-returns-be-submitted/</loc>
		<lastmod>2021-02-26T09:08:03+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-is-the-prescribed-period-to-submit-a-notice-of-appeal/</loc>
		<lastmod>2021-02-26T09:07:10+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-is-a-dynamic-itr12-return/</loc>
		<lastmod>2021-02-26T09:06:43+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-is-the-prescribed-period-to-submit-a-notice-of-objection/</loc>
		<lastmod>2021-02-26T09:06:03+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-which-is-a-more-convenient-way-to-file-my-itr12-return/</loc>
		<lastmod>2021-02-26T09:05:05+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-is-an-itr12-return/</loc>
		<lastmod>2021-02-26T09:01:40+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-am-i-required-to-submit-an-income-tax-return-if-i-am-a-south-african-resident-but-i-work-overseas-and-i-do-not-earn-other-income-from-a-south-african-sa-source-except-for-exempt-interest-income-2/</loc>
		<lastmod>2021-02-26T09:01:19+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-when-will-a-taxpayer-submit-a-notice-of-appeal/</loc>
		<lastmod>2021-02-26T08:37:00+00:00</lastmod>
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	<url>
		<loc>https://www.sars.gov.za/faq/faq-when-will-sars-send-me-my-itr12-return/</loc>
		<lastmod>2021-02-26T08:36:16+00:00</lastmod>
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	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-a-taxpayer-request-for-reasons-for-an-assessment/</loc>
		<lastmod>2021-02-26T08:34:00+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-when-does-a-dispute-arise/</loc>
		<lastmod>2021-02-26T08:32:22+00:00</lastmod>
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	<url>
		<loc>https://www.sars.gov.za/faq/faq-where-can-i-find-information-to-help-me-fill-in-my-itr12-correctly/</loc>
		<lastmod>2021-02-26T08:31:41+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-is-there-a-prescribed-form-for-a-notice-of-appeal/</loc>
		<lastmod>2021-02-26T08:27:12+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-how-long-should-i-retain-the-poa-form/</loc>
		<lastmod>2021-02-26T08:26:38+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-do-i-need-multiple-poas-if-appointed-as-representative-taxpayer-for-all-tax-types/</loc>
		<lastmod>2021-02-26T08:26:17+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-for-how-long-is-the-sars-poa-valid/</loc>
		<lastmod>2021-02-26T08:25:55+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-will-sars-accept-a-poa-from-a-person-other-than-the-one-stated-on-the-poa/</loc>
		<lastmod>2021-02-26T08:25:36+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-will-sars-accept-any-other-poa-format/</loc>
		<lastmod>2021-02-26T08:25:12+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-in-which-exceptional-cases-will-sars-accept-poas-for-change-of-banking-details/</loc>
		<lastmod>2021-02-26T08:24:50+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-who-qualifies-as-a-representative-taxpayer/</loc>
		<lastmod>2021-02-26T08:24:31+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-what-are-the-requirements-for-an-appeal-to-be-valid/</loc>
		<lastmod>2021-02-26T08:23:41+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/faq-if-a-tax-practitioner-delegates-authority-to-a-subordinate-e-g-a-clerk-must-each-subordinate-produce-a-separate-authority-on-special-power-of-attorney-to-tax-practitioner-fo/</loc>
		<lastmod>2021-02-26T08:22:44+00:00</lastmod>
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	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-can-i-access-the-new-sars-poa-forms/</loc>
		<lastmod>2021-02-26T08:22:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-are-the-requirements-for-an-objection-to-be-valid/</loc>
		<lastmod>2021-02-26T08:21:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-the-old-poa-form-prescribed-by-sars-still-acceptable/</loc>
		<lastmod>2021-02-26T08:20:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-are-the-three-sars-poas-used-for/</loc>
		<lastmod>2021-02-26T08:20:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-why-has-sars-prescribed-poa-forms/</loc>
		<lastmod>2021-02-26T08:11:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-are-there-any-changes-to-the-penalties-and-interest-rules-for-provisional-tax/</loc>
		<lastmod>2021-02-26T08:10:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-there-any-change-to-the-payment-process-for-provisional-tax/</loc>
		<lastmod>2021-02-26T08:09:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-can-a-taxpayer-request-for-a-provisional-tax-statement-of-account/</loc>
		<lastmod>2021-02-26T08:08:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-must-a-taxpayer-submit-the-irp6-if-the-amount-payable-for-the-period-is-nil/</loc>
		<lastmod>2021-02-26T08:07:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-can-a-taxpayer-submit-an-irp6-return/</loc>
		<lastmod>2021-02-26T08:05:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-can-a-taxpayer-request-for-an-irp6-return/</loc>
		<lastmod>2021-02-26T07:59:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-a-taxpayer-download-an-irp6-return-from-the-sars-website/</loc>
		<lastmod>2021-02-26T07:56:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-an-individual-taxpayer-over-the-age-of-65-required-to-request-for-an-irp6-return/</loc>
		<lastmod>2021-02-26T07:55:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-an-irp6-return-be-issued-to-all-provisional-taxpayers/</loc>
		<lastmod>2021-02-26T07:54:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-an-irp6/</loc>
		<lastmod>2021-02-26T07:53:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-must-a-taxpayer-register-with-sars-to-become-a-provisional-taxpayer/</loc>
		<lastmod>2021-02-26T07:51:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-a-sars-south-african-revenue-service-poa/</loc>
		<lastmod>2021-02-26T07:50:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-a-provisional-tax-return-required-for-the-third-period/</loc>
		<lastmod>2021-02-26T07:50:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-all-my-details-be-updated-on-efiling-when-i-use-the-mobile-channels/</loc>
		<lastmod>2021-02-26T07:45:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-do-i-download-the-sars-efiling-app/</loc>
		<lastmod>2021-02-26T07:27:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-the-call-back-functionality-be-available-to-all-taxpayers/</loc>
		<lastmod>2021-02-26T07:26:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-i-be-able-to-access-the-sars-help-you-efile-session-when-im-on-the-smartphone-app/</loc>
		<lastmod>2021-02-26T07:26:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-does-the-controlling-body-become-recognised/</loc>
		<lastmod>2021-02-26T07:24:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-do-i-know-if-my-controlling-body-is-recognised-by-sars/</loc>
		<lastmod>2021-02-26T07:20:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-why-do-i-need-to-be-registered-with-a-recognised-controlling-body/</loc>
		<lastmod>2021-02-26T07:08:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-a-recognised-controlling-body/</loc>
		<lastmod>2021-02-26T07:08:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-who-is-exempt-from-the-payment-of-air-passenger-tax/</loc>
		<lastmod>2021-02-26T07:03:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-which-section-deals-with-air-passenger-tax-apt-within-sars/</loc>
		<lastmod>2021-02-26T07:02:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-air-passenger-tax-charged-on-chartered-flights/</loc>
		<lastmod>2021-02-26T07:01:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-will-the-letters-for-companies-identified-for-verification-be-issued-to-the-company/</loc>
		<lastmod>2021-02-25T14:09:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-long-does-it-take-for-the-updated-information-to-be-processed/</loc>
		<lastmod>2021-02-25T14:07:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-the-legal-entity-information-of-a-company-be-verified-and-updated-on-the-itr14-return/</loc>
		<lastmod>2021-02-25T14:07:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-the-company-representative-public-officer-details-be-updated/</loc>
		<lastmod>2021-02-25T14:06:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-relevant-material-be-required-for-updates-in-the-bank-details-section/</loc>
		<lastmod>2021-02-25T14:05:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-the-company-representative-public-officer-request-to-update-the-companys-banking-details/</loc>
		<lastmod>2021-02-25T14:04:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-the-itr14-form-be-submitted-if-the-company-representative-public-officer-has-confirmed-that-the-demographic-information-has-not-been-verified/</loc>
		<lastmod>2021-02-25T14:03:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-does-the-rav01-form-pre-populate-the-companys-information/</loc>
		<lastmod>2021-02-25T14:02:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-which-legal-entity-information-of-the-company-can-be-updated-by-the-company-representative-public-officer/</loc>
		<lastmod>2021-02-25T14:02:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-a-rav01-form/</loc>
		<lastmod>2021-02-25T14:01:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-where-can-the-company-obtain-feedback-regarding-the-progress-of-the-itr14-submission/</loc>
		<lastmod>2021-02-25T14:00:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-a-company-be-able-to-submit-a-previous-version-of-itr14-after-a-request-for-correction-rfc-has-been-submitted/</loc>
		<lastmod>2021-02-25T13:59:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-must-the-company-representative-public-officer-do-when-a-request-for-correction-rfc-is-disallowed-but-the-company-is-still-dissatisfied-with-the-assessment/</loc>
		<lastmod>2021-02-25T13:58:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-any-data-be-pre-populated-on-a-request-for-correction-on-the-new-itr14/</loc>
		<lastmod>2021-02-25T13:57:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-the-company-representative-public-officer-be-able-to-perform-a-request-for-correction-rfc-on-an-it14-submitted-in-the-old-outdated-format/</loc>
		<lastmod>2021-02-25T13:56:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-annual-financial-statements-and-itr14-schedules-still-be-required-when-performing-a-request-for-correction-on-an-itr14-return/</loc>
		<lastmod>2021-02-25T13:55:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-the-notice-of-assessment-and-verification-letters-be-emailed-to-the-company-representative-public-officer-by-a-sars-branch-agent/</loc>
		<lastmod>2021-02-25T13:54:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-the-company-receive-the-assessment-results-immediately-after-submitting-the-itr14/</loc>
		<lastmod>2021-02-25T13:54:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-must-the-company-representative-public-officer-do-if-the-itr14-is-not-successfully-submitted-in-the-branch/</loc>
		<lastmod>2021-02-25T13:53:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-will-the-itr14-be-signed/</loc>
		<lastmod>2021-02-25T13:52:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-relevant-material-is-the-company-required-to-submit-with-the-itr14-return/</loc>
		<lastmod>2021-02-25T13:51:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-sars-accept-any-posted-relevant-material-related-to-the-itr14/</loc>
		<lastmod>2021-02-25T13:47:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-sars-grant-an-extension-for-the-submission-of-an-itr14-return/</loc>
		<lastmod>2021-02-25T13:46:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-in-which-format-must-the-information-be-prepared-for-capturing-of-the-itr14-in-the-branch/</loc>
		<lastmod>2021-02-25T13:46:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-sars-assist-with-the-interpretation-of-financial-statements/</loc>
		<lastmod>2021-02-25T13:43:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-will-the-impact-be-of-changing-answers-to-questions-on-the-first-page-of-the-itr14/</loc>
		<lastmod>2021-02-25T13:43:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-will-the-itr14-be-customised/</loc>
		<lastmod>2021-02-25T13:42:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-sars-be-populating-the-information-for-my-company/</loc>
		<lastmod>2021-02-25T13:41:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-company-representative-public-officer-required-to-submit-for-change-of-public-officer-details/</loc>
		<lastmod>2021-02-25T13:40:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-company-representative-public-officer-required-to-submit-as-relevant-material-for-change-of-banking-details/</loc>
		<lastmod>2021-02-25T13:40:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-where-can-the-company-representative-public-officer-obtain-the-legal-entity-registration-form/</loc>
		<lastmod>2021-02-25T13:39:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-the-company-representative-public-officer-verify-and-update-the-legal-entity-details-via-the-itr14-return/</loc>
		<lastmod>2021-02-25T13:34:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-will-the-company-be-assisted-with-the-completion-of-the-itr14/</loc>
		<lastmod>2021-02-25T13:34:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-the-company-representative-public-officer-view-the-old-it14-format-returns-submitted-for-previous-years-in-the-branch/</loc>
		<lastmod>2021-02-25T13:31:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-an-itr14-return-be-submitted-via-the-post/</loc>
		<lastmod>2021-02-25T13:30:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-are-the-different-channels-to-submit-the-itr14-returns/</loc>
		<lastmod>2021-02-25T13:29:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-when-must-the-itr14-return-be-submitted-to-sars/</loc>
		<lastmod>2021-02-25T13:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-the-itr14-return-be-requested-by-contacting-the-sars-contact-centre/</loc>
		<lastmod>2021-02-25T13:28:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-difference-between-the-old-format-it14-and-the-new-format-itr14/</loc>
		<lastmod>2021-02-25T13:26:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-itr14/</loc>
		<lastmod>2021-02-25T13:25:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-which-return-must-be-completed-by-companies/</loc>
		<lastmod>2021-02-25T13:25:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-when-must-the-legal-entity-information-of-a-company-be-verified-and-updated-on-the-rav01/</loc>
		<lastmod>2021-02-25T13:11:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-qualification-for-imports/</loc>
		<lastmod>2021-02-25T13:10:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-are-the-export-requirements-in-relation-to-such-exports/</loc>
		<lastmod>2021-02-25T13:09:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-who-is-liable-to-pay-the-diamond-export-levy-to-sars/</loc>
		<lastmod>2021-02-25T13:09:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-export-rate-of-duty-and-what-is-the-aim-of-the-diamond-export-levy/</loc>
		<lastmod>2021-02-25T13:08:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-an-unpolished-diamond-and-to-whom-does-it-apply/</loc>
		<lastmod>2021-02-25T13:08:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-there-a-reward/</loc>
		<lastmod>2021-02-25T13:07:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-i-get-whistle-blower-protection/</loc>
		<lastmod>2021-02-25T13:07:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-i-be-anonymous/</loc>
		<lastmod>2021-02-25T13:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-i-find-out-the-result-on-the-investigation/</loc>
		<lastmod>2021-02-25T13:06:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-do-employers-make-interest-and-penalty-payments/</loc>
		<lastmod>2021-02-25T13:05:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-does-the-introduction-of-the-payment-form-and-prn-affect-administrative-penalty-notices-and-payments/</loc>
		<lastmod>2021-02-25T12:58:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-a-dividends-tax-payment-still-be-made-without-submitting-a-dtr02-return/</loc>
		<lastmod>2021-02-25T12:57:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-can-a-dividends-tax-payment-be-made/</loc>
		<lastmod>2021-02-25T12:56:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-there-any-particular-reason-why-the-customers-would-have-to-use-connect-direct-to-perform-this-function-or-is-this-just-a-recommendation-by-sars/</loc>
		<lastmod>2021-02-25T12:28:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-the-source-identifier-containing-the-security-token-will-be-supplied-by-sars-to-the-customer-but-only-in-cases-where-the-channel-identifier-cd-correct-however-what-should/</loc>
		<lastmod>2021-02-25T12:27:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-has-sars-considered-using-ftp-technology-for-the-submission-of-vat-supporting-data/</loc>
		<lastmod>2021-02-25T12:27:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-is-data-authorisation-done/</loc>
		<lastmod>2021-02-25T12:24:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-channel-is-available-for-submitting-vat-supporting-data/</loc>
		<lastmod>2021-02-25T12:23:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-more-than-50-of-my-home-is-used-for-business-purposes-do-i-qualify-for-the-primary-residence-exclusion/</loc>
		<lastmod>2021-02-25T12:22:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-the-primary-residence-exclusion-of-r15-million-for-the-2012-year-of-assessment-subject-to-apportionment/</loc>
		<lastmod>2021-02-25T12:21:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-a-couple-has-lived-on-a-boat-that-is-longer-than-10m-for-a-number-of-years-the-boat-is-their-primary-and-indeed-only-residence-will-they-be-exempt-from-cgt-if-they-sell-the-boat-or-will-sars-s/</loc>
		<lastmod>2021-02-25T12:18:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-i-bought-my-primary-residence-in-may-1980-for-r98-000-pre-1-october-2001-improvements-r152-000-market-value-on-1-october-2001-r3-500-000-i-sold-the-property-for-r4-250-000-on-30-september-2/</loc>
		<lastmod>2021-02-25T12:15:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-if-a-salaried-employee-owns-a-house-that-he-lives-in-and-owns-a-second-property-that-was-let-out-is-he-liable-for-capital-gains-tax-on-the-second-property-which-he-sold/</loc>
		<lastmod>2021-02-25T12:14:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-i-am-married-to-three-wives-in-terms-of-customary-law-my-wives-stay-in-three-different-homes-that-i-own-which-home-is-my-primary-residence-for-cgt-purposes/</loc>
		<lastmod>2021-02-25T12:13:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-i-own-a-flat-through-shares-in-a-share-block-company-i-reside-in-the-flat-when-on-holiday-and-rent-it-out-the-rest-of-the-year-what-will-the-cgt-implications-be-if-i-sell-my-shares-in-the-shar/</loc>
		<lastmod>2021-02-25T12:12:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-i-work-in-johannesburg-where-i-bought-a-townhouse-to-stay-my-wife-and-three-children-still-stay-in-umtata-my-hometown-where-i-have-my-main-home-will-the-sale-of-my-townhouse-qualify-for-the-p/</loc>
		<lastmod>2021-02-25T12:11:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-happens-if-i-no-longer-ordinarily-reside-in-my-home-because-i-have-moved-to-a-new-home-and-am-trying-to-sell-the-old-one/</loc>
		<lastmod>2021-02-25T12:10:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-happens-if-i-dispose-of-my-primary-residence-in-a-joint-estate-and-i-have-a-capital-gain-in-excess-of-r2-million-during-the-2012-year-of-assessment/</loc>
		<lastmod>2021-02-25T12:09:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-does-the-primary-residence-exclusion-apply-to-a-residence-held-through-a-company-or-trust/</loc>
		<lastmod>2021-02-25T12:09:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-the-primary-residence-exclusion-an-unlimited-exclusion/</loc>
		<lastmod>2021-02-25T12:07:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-i-enter-into-a-long-term-lease-for-a-building-which-i-then-use-as-my-primary-residence-i-then-sell-this-right-for-a-profit-of-r2-million-can-i-claim-the-primary-residence-exclusion/</loc>
		<lastmod>2021-02-25T12:06:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-why-does-the-time-apportionment-method-give-different-results-in-the-scenarios-set-out-below/</loc>
		<lastmod>2021-02-25T12:05:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-interest-incurred-on-the-acquisition-of-shares-in-a-private-company-be-added-to-base-cost/</loc>
		<lastmod>2021-02-25T12:03:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-do-paragraphs-26-and-27-apply-to-listed-shares-and-units-in-a-unit-trust/</loc>
		<lastmod>2021-02-25T10:46:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-i-bought-listed-shares-in-1999-for-r100-and-sold-them-in-2013-for-r70-their-market-value-on-1-october-2001-was-r60-am-i-liable-for-cgt-on-the-r10-r70-r60-even-though-i-made-an-actua/</loc>
		<lastmod>2021-02-25T10:45:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-if-after-1-october-2001-an-investor-were-to-add-monthly-to-units-in-a-unit-trust-fund-acquired-before-valuation-date-and-then-sell-all-the-units-how-would-the-loss-gain-be-calculated/</loc>
		<lastmod>2021-02-25T10:44:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-i-hold-units-that-are-held-in-income-and-gilt-unit-trusts-these-pay-interest-on-which-income-tax-is-paid-and-which-is-reinvested/</loc>
		<lastmod>2021-02-25T10:43:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-i-hold-units-in-a-unit-trust-through-a-management-company-that-charges-me-a-monthly-fee-is-this-fee-deductible-from-any-capital-gain-that-i-may-make/</loc>
		<lastmod>2021-02-25T10:42:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-if-an-asset-was-acquired-before-the-valuation-date/</loc>
		<lastmod>2021-02-25T10:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-base-cost/</loc>
		<lastmod>2021-02-25T10:40:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-dividends-tax-withheld-be-set-off-as-a-credit-against-my-income-tax-liability-or-may-i-claim-a-refund-of-the-dividends-tax-withheld-if-i-am-not-liable-for-income-tax-for-example-i-earn-inc/</loc>
		<lastmod>2021-02-25T10:40:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-penalties-be-levied-on-late-payment-and-submission-to-sars/</loc>
		<lastmod>2021-02-25T10:39:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-definition-of-date-paid-payable-referred-to-in-the-brs/</loc>
		<lastmod>2021-02-25T10:38:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-will-the-sars-identify-dividends-tax-payments/</loc>
		<lastmod>2021-02-25T10:38:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-which-dividend-distributions-are-automatically-exempt-from-dividends-tax/</loc>
		<lastmod>2021-02-25T10:37:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-if-a-dividend-vests-in-the-beneficiary-of-a-trust-who-is-required-to-report-on-the-details-of-the-beneficiary-as-the-beneficial-owner-in-this-case/</loc>
		<lastmod>2021-02-25T10:36:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-where-it-is-not-cost-effective-to-pay-small-amounts-of-dividends-to-beneficial-owners-donated-to-a-charity-as-per-agreement-instead-would-these-still-be-subject-to-dividends-tax/</loc>
		<lastmod>2021-02-25T10:35:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-i-am-currently-not-registered-for-income-tax-eg-i-am-a-low-income-earner-who-earns-income-under-the-tax-threshold-and-acquired-some-shares-as-a-result-of-for-example-a-bbbee-deal-would-i-ne/</loc>
		<lastmod>2021-02-25T10:35:01+00:00</lastmod>
	</url>
</urlset>
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