FAQs – South African Revenue Service

No, the Notice of Objection (NOO)/Notice of Appeal (NOA) form cannot be used by a Trust. An ADR1 (objection) or ADR2 (Appeal) form must be submitted to SARS via the Branch office, post, or SARS email ([email protected] or [email protected]).

No, a Trust cannot utilise the Notice of Objection (NOO)/Notice of Appeal (NOA) form. An ADR1 (objection) or ADR2 (Appeal) form must be submitted to SARS via the Branch office, post, or SARS email ([email protected] or [email protected]).

Yes, the company representative can file a Notice of Objection (NOO), a Notice of Appeal (NOA), a Request for Reasons, a Request for Remission (RFR), and a Request for Late Submission (Condonation) against interest and penalties on late payments and assessments raised in relation to Corporate Income Tax via eFiling (CIT).

Yes, on eFiling the company representative can lodge Notice of Objection (NOO), Notice of appeal (NOA), a Request for Reasons, Request for Remission (RFR),), and Request for Late Submission (Condonation) against interest and penalty on late payments and assessments raised in relation to Corporate Income Tax (CIT).

If the ‘Transaction Year’ and the ‘Year of assessment’ differs on the IRP5 certificate the IRP5/IT3(a) tax certificate will not be prepopulated on the return. On eFiling add the certificate by increasing the number of certificates on the return wizard. A blank certificate will be available and you must capture the IRP5/IT3(a) tax certificate detail, including the tax directive number in order to avoid the return being rejected.

The Minister of Higher Education and Training in conjunction with the various Sector Education and Training Authorities (SETAs) is responsible for the administration of the Skills

The requests for SETA and Chamber/SIC code changes (changing an existing code to another code) for SDL purposes will be received from the Department of Higher Education and Training.

For any donations made to the fund through your employer during 26 – 30 March 2020 and 1 October 2020 to 28 February 2021, the amount donated will be reflected under the source code 4030 of the IRP5 certificate issued by your employer. Please ensure to capture the amount reflected under code 4030 on your IRP5 certificate under code 4011 on your ITR12 return.”

If the donation to the Solidarity Fund was made through the Employer between 1 April 2020 and 30 September 2020, the amount donated will be reflected under the source code 4055 on the IRP5 Certificate and on your ITR12 return on SARS e-Filing. You are not required to capture this amount on your ITR12 return in order to claim a deduction.

The amount donated through your employer will be reflected on your IRP5 and will therefore be pre-populated under “Employee Tax Certificate Information [IRP5/IT3 (a)]” on your return.