FAQ: 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 obtain an income tax reference number to avoid the rejection of the application form. See the FAQ ‘How do I apply for a […]
FAQ: 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 person. b) A person other than an individual is defined as a resident […]
FAQ: 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: i) A resident application form issued by a foreign country where services are rendered or income derived; or ii) A […]
FAQ: What happens to my certificates when I received a Payroll Taxes Validation Failure letter?
The certificates have been accepted and will be pre-populated on the employee’s income tax return (ITR12). In some instance the certificate may have to be revised and resubmitted. Please find more information on the Employment Tax Validation page.
FAQ: Can I distribute capital losses in a Trust as an aggregate capital loss to beneficiaries?
Capital losses may never be attributed to a beneficiary. Both para 80(1) (vesting of asset in resident beneficiary) and para 80(2) (vesting of capital gain in resident beneficiary) of the Eighth Schedule to the Income Tax Act, 1962 permit only capital gains to be attributed to a beneficiary. As regards para 80(2), if gains and […]
FAQ: Why am I being routed to the old SARS eFiling site?
Users identified to have multiple eFiling usernames associated their ID numbers, are routed to the old eFiling site to ensure they are able to transact without delays. Correspondence will be sent to all identified users in due course.
FAQ: I pay contributions to a medical scheme but the medical tax certificate is not in my name and I have been selected for audit. Which supporting documents must I submit?
You need to submit an affidavit stating that the main member is a dependant as defined (that is, either your spouse; a child (or spouse’s child); any family member in respect of whom you are liable for family care and support). In addition, the following documentary proof: proof of payment (which can be either a […]
FAQ: How are travel expenses for which I was reimbursed treated for PAYE purposes?
WHAT IS A TRAVEL ALLOWANCE A travel allowance is any allowance paid or advance given to an employee in respect of travelling expenses for business purposes. The following two situations are envisaged with regards to travel allowance, namely: a travel allowance given to an employee to finance transport (for example, a set rate or amount […]
FAQ: Will the taxable benefit for an employer-provided vehicle be reduced if my employer partially reimburses me for the amounts paid for licence, insurance, maintenance or private cost of fuel?
No. You must pay the full cost to be entitled to a reduction of the taxable fringe
FAQ: How can the taxable fringe benefit for employer-provided vehicles be reduced?
The taxable fringe benefit for employer-provided vehicles can be reduced by the portion of the license fees, insurance, fuel and maintenance expenses that are directly incurred by you, and that relate to actual private kilometres travelled in that year. This reduction will only take place when you submit your tax return – your employer cannot […]
