FAQ: Will my previous year’s income tax return be assessed using the current income tax laws and provisions?
No. Your old returns will be assessed using the income and deduction allowances applicable to the relevant year of assessment. The SARS income tax calculation system is able to calculate tax accurately using the new returns for any year since 1975.
FAQ: How will the taxpayer be notified of the outcome of the objection?
A letter will be issued to the taxpayer notifying him of the outcome to the objection. If the objection is disallowed or partially allowed or partially allowed, the reason(s) for the disallowance will be stated in the letter.
FAQ: What happens if my employer sends SARS the wrong information e.g. information on an IRP5/IT3(a)?
You are still responsible for the information on your income tax return which you sign to declare that it is true and correct. This means that you need to verify all the information on your return (including the information which SARS populates on your behalf) to ensure that it is correct before you sign and […]
FAQ: What if my employer didn’t give me an IRP5 or IT3(a), can I use my payslips to complete my ITR12 return? If so, which IRP5/IT3(a) number must I use?
If you have requested your IRP5 or IT3(a) certificate from the employer / ex-employer and the employer has failed to provide such, you must visit the nearest SARS branch or call the Contact Centre for advice pertaining to the steps to be taken. When visiting the SARS branch or calling the Contact Centre, you will […]
FAQ: When is verification of an objection required?
Verification will be required for the objection case if: The revised assessment has resulted in a reduced liability; Administrative penalties have been reduced (i.e. allowed or selectively allowed); or The objection case relates to an enforcement audit.
FAQ: Can SARS request for further information when dealing with an objection?
Yes. Where SARS requires further information to decide on the objection case, additional information will be requested from the taxpayer.
FAQ: Can I update my address on the ITR12 return?
Yes, taxpayers can update the address on the ITR12 return.
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.
