FAQ: Are provisional tax payments refundable?
No, provisional tax payments are not refundable. Such payments will be set off against the liability for normal tax for the applicable year of assessment and, if the tax paid is in excess of the finally determined tax liability, the excess may be refunded if all the taxpayer’s tax account are up to date.
FAQ: What is the purpose of provisional tax?
The purpose of provisional tax is to allow a taxpayer to pay income tax during the tax year in which the income is earned. It is an advance payment of a taxpayer’s income tax liability. By paying the provisional tax amounts due, the taxpayer will avoid large amounts of tax due on assessment, as the […]
FAQ: How do I download the SARS eFiling App?
For Apple devices, the following steps must be followed to download the SARS eFiling App from the App Store: Open the APP store by tapping on the App Store icon on the springboard. Enter “SARS eFiling” into the Search box. Tap on the SARS eFiling App search result. Tap on FREE. Tap on INSTALL APP. […]
FAQ: Will the Call Back functionality be available to all taxpayers?
No, it will only be available for taxpayers registered on eFiling.
FAQ: Will I be able to access the SARS Help-You-eFile session when I’m on the Smartphone App?
No. You won’t be able to access SARS Help-You-eFile session when you’re on the Smartphone App.
FAQ: How does the Controlling Body become recognised?
Controlling bodies wishing to apply for recognition can see how to on our webpage for controlling bodies and complete the RRC01 – Recognition as a Recognised Controlling Body Application – External Form. Application forms along with the necessary supporting documents must be forwarded to or dropped off at the tax practitioner unit.
FAQ: How do I know if my controlling body is recognised by SARS?
The statutory bodies that are Recognised Controlling Bodies are listed in s 240A(1) of TAAct. SARS has published a list of Recognised Controlling Bodies approved by the Commissioner under s 240A(1) on the SARS website www.sars.gov.za which will be updated as more controlling bodies are recognised.
FAQ: Where can feedback regarding the registration of tax practitioners be obtained?
For any enquiries regarding registration as a Tax Practitioner, please contact the SARS Contact Centre at 0800 00 7277, or consult your Recognised Controlling Body. You can also visit the Tax Practitioner page on the SARS website. Confirm your registration status on the following link: Tax Practitioner Registration Status
FAQ: When must tax practitioners register with a Recognised Controlling Body?
According to section 240(1) of TAAct, every natural person who- (a) provides advice to another person with respect to the application of a tax Act; or (b) completes or assists in completing a return by another person must, register with or fall under the jurisdiction of a ‘recognised controlling body’ by the later of 1 […]
FAQ: Do I need to be a South African resident to qualify to register as a tax practitioner?
No, non-resident tax practitioners are however required to belong to a Recognised Controlling Body.
