FAQ: Are supporting information required for an objection?
Yes. The taxpayer must attach supporting information to substantiate the grounds for the objection. The taxpayer can select the following reasons on the NOO form when objecting to administrative penalties. The user must exercise his or her judgement to determine if the supporting information provided by the taxpayer are sufficient to support the reason for […]
FAQ: What does the term ‘Partially allowed’ mean?
Administrative penalties recur for each month that the taxpayer is noncompliant, up to a maximum of 35 months. Each recurring penalty will have a unique transaction number. The term ‘partially allowed’ applies when the user dealing with the objection / appeal case only allows certain transactions to be remitted
FAQ: 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 material for a period of five years, after submission, should SARS require them in future.
FAQ: 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) Certificates that you received in respect of investment income [IT3(b)] Details of medical expenses paid Completed confirmation of diagnosis of disability (ITR-DD), if applicable Information relating to retirement annuity contributions Details of business travel (if you […]
FAQ: If SARS determines that the objection is invalid, can the taxpayer re-submit that objection?
Yes. The taxpayer may within 10 days of the notice from SARS indicating that the objection is invalid, submit an amended objection. The amended objection will be accepted if it complies with the requirements for a valid objection.
FAQ: If the populated information is incorrect on my ITR12 return, how do I correct this?
Check your IRP5 and verify if all the information is correct before attempting to submit the return. If you notice any errors which might need to be corrected, kindly advise your employer to rectify it. You will not be able to change the prepopulated fields on the return.
FAQ: What if the taxpayer is unable to personally sign the Notice of Objection (NOO) or the Notice of Appeal (NOA) form?
Should the taxpayer be unable to personally sign the objection, the person signing on behalf of the taxpayer must declare the following on the NOO or the NOA form: That he or she is signing on behalf of the taxpayer; That he or she has a power of attorney to sign on behalf of the […]
FAQ: Will the ITR12 return be prepopulated?
Yes, the ITR12 return will be prepopulated.
FAQ: 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. If you submit an old return it will be mailed back to you with a copy of the latest ITR12 return for you to complete and re-submit. The return will not be marked […]
FAQ: What is the prescribed period to submit a notice of appeal?
A taxpayer must submit a notice appeal within 30 days from the date of the notice from SARS informing him or her of the decision in respect of the objection. Top Tip: If the taxpayer is unable to comply with this period, he or she must state the reason for failure to submit the appeal […]
