FAQ: When will a taxpayer submit a notice of appeal?
A taxpayer will submit a notice of appeal when an objection is disallowed or partially allowed or selectively allowed by SARS, and he or she disagrees with the outcome.
FAQ: When will SARS send me my ITR12 return?
SARS will no longer be posting ITR12 returns. The ITRR (request for Income tax return) has also been discontinued. You will have to request an ITR12 return.
FAQ: Am I required to submit an income tax return if I am a South African resident but I work overseas and I do not earn other income from a South African (SA) source except for exempt interest income from a South African source?
If you are still a resident in South Africa, all residents are taxed on worldwide income irrespective of where the income was earned. If you are a resident, exempt interest should be declared as it forms part of gross income.
FAQ: What are the channels to obtain an ITR12 return?
You can get an ITR12 return: By visiting a SARS branch, remember to make an appointment By contacting the SARS Contact Centre or Via eFiling or the SARS MobiApp if you are a registered eFiler.
FAQ: Can a taxpayer request for reasons for an assessment?
Yes. SARS has implemented an electronic Request for Reasons process via eFiling and the SARS branches for Personal Income Tax (PIT), Company Income Tax (CIT) and Value-Added Tax (VAT). This functionality will now be available for PAYE as well. The Request for Reasons functionality allow taxpayers to request reasons for the assessment where the grounds […]
FAQ: Must I submit a return if I have multiple IRP5’s?
Yes, if you have more than one source of remuneration, a tax return must be submitted.
FAQ: When does a dispute arise?
Once a taxpayer has raised an objection and / or an appeal, a dispute will exist between the taxpayer and SARS as there is a disagreement on the interpretation of either the relevant facts involved or the applicable legislation or both.
FAQ: Where can I find information to help me fill in my ITR12 correctly?
For information on how to fill in your ITR12 correctly: See Completing your ITR12 The ITR12 – Comprehensive Guide is available IT-AE-36-G05 – Comprehensive Guide to the ITR12 Income Tax Return for Individuals – External Guide Visit the Filing Season webpage for all the latest information.
FAQ: What is an ITR12 return?
An ITR12 return is an income tax return for an individual that stipulates all the income and allowable deductions claimed by the taxpayer for a year of assessment.
FAQ: Is there a prescribed form for a notice of appeal?
Yes. A notice of appeal must be submitted on a Notice of Appeal (NOA) or Alternative Dispute Resolution (ADR2) form. A NOA must be submitted in the following instances: PIT – For assessed tax and administrative penalties; CIT – For assessed tax only; PAYE – For penalties only. An ADR2 form must be submitted in […]
