FAQs for the SARS USSD services
If my cell phone number and/or information used does not match, how do I update it? Also, how do I update my registered contact details with SARS? You may update your contact details via either of the following channels: SARS eFiling SARS MobiApp Booking an appointment
FAQ: What is the process of applying for Section 18A status for Public Institutions?
Public Institutions may be considered for approval under Section 18A if they are conducting public benefit activities (PBAs) listed in Part II of the Ninth Schedule. If the Public Institution conducts Part II public benefit activities (PBAs), it will be considered with the initial application for section 18A. If the changes to the objects are […]
FAQ: Can Public Institutions apply for Section 18A status?
Yes, Public Institutions conducting public benefit activities listed in Part II of the Ninth Schedule qualify for approval in terms of Section 18A.
FAQ: Are Public Institutions required to register for other tax products?
Public institutions that have employees that are paid over the tax threshold will have to register as an employer for employees tax. For VAT, a public institutions that falls under the definition of a public authority ((i)any department or division of the public service as listed in Schedules 1, 2 or 3 of the Public […]
FAQ: Are Public Institutions required to submit annual returns?
Yes. Public institutions will have to file annual income tax returns.
FAQ: What is the retrospective date of approval for Public Institutions?
The Commissioner may approve a public institution retrospectively. Each case is decided on its own merits, considering compliance with the provision of the specific legislation.
FAQ: Which supporting documents are required to be submitted by the applying Public Institutions?
Enabling legislation (Government gazette ) Certified ID copy of the accounting officer or representative taxpayer Proof of business address Letter from the bank with bank stamp indicating the banking details of the institution
FAQ: Which forms need to be completed by the applying Public Institutions?
An EI1 application form together with supporting documents must be submitted to SARS.
FAQ: Which Public Institutions have to apply for tax exempt status?
Public institutions that do not have a provision in the Income Tax, which provides for exemption of its receipts and accruals, will have to apply for approval. Public institution should apply for exemption from Income Tax as they are not automatically exempt, and requires the SARS Commissioner’s discretion to grant exemption from Income Tax as […]
FAQ: Which Public Institutions have to register for Income Tax?
Public institutions will have to register for income tax where they become liable for income tax, or where they have to register for income tax. Public institutions will generally fall under a list of entities that have to file annual tax returns and would have to register for income tax.
