Find an FAQ

FAQ The TAT has expired. Why do I not have my receipt?

Check to see whether you met the timeframes in the latest letter sent by SARS. Once the Final Request For Supporting Documents is issued, you

FAQ: A taxpayer and his or her spouse both require only a laptop to conduct their trade of employment. They share an office at home. The room is 100% an office and is used for nothing else. Does this fail the requirement of exclusive use? Should the house have two separate rooms that are used separately by each spouse for their work?

If the home office is clearly divided between the two spouses’ respective spaces, and each space meets the requirements for a home office deduction, then

FAQ: Can a company submit an appeal using the Notice of Appeal (NOA) form?

Yes, the company representative can file a Notice of Objection (NOO), a Notice of Appeal (NOA), a Request for Reasons, a Request for Remission (RFR),

FAQ: Can a company submit an objection using the Notice of Objection (NOO) form?

Yes, on eFiling the company representative can lodge Notice of Objection (NOO), Notice of appeal (NOA), a Request for Reasons, Request for Remission (RFR),), and

FAQ: Can a salaried employee claim a deduction for home office expenses?

If a salaried employee meets the requirements prescribed by the law, they could qualify for a deduction of home office expenses.

FAQ: Can a Trust submit an appeal using the Notice of Appeal (NOA) form?

No, the Notice of Objection (NOO)/Notice of Appeal (NOA) form cannot be used by a Trust. An ADR1 (objection) or ADR2 (Appeal) form must be

FAQ: Can a Trust submit an objection using the Notice of Objection (NOO) form?

No, a Trust cannot utilise the Notice of Objection (NOO)/Notice of Appeal (NOA) form. An ADR1 (objection) or ADR2 (Appeal) form must be submitted to

FAQ: Can I claim for installing desks and shelving as well as chairs etc. for the separate room I have converted into a home office?

Yes, you could qualify for a wear-and tear allowance on these items. Please consult Interpretation Note 47 “Wear-and-Tear or Depreciation Allowance” (Issue 5) for more

FAQ: Can I claim furniture, Wi-Fi expenses, and beverages when calculating my home office expenses?

Furniture and certain Wi-Fi equipment owned by the taxpayer may qualify for a wear-and-tear allowance. Consult Interpretation Note 47 “Wear-and-Tear or Depreciation Allowance” (Issue 5)

FAQ: Can I request to change the SETA and Chamber/SIC Codes at the branch?

The requests for SETA and Chamber/SIC code changes (changing an existing code to another code) for SDL purposes will be received from the Department of

FAQ: Can you get solar rebates for Work-From-Home (WFH) if your personal property is running on Solar and part of your property is dedicated to work from home?

If your property is running on your own installed solar power, then you will not have incurred any expenditure and no deduction is permitted.

FAQ: Do I qualify for this tax deduction if I have renovated a room in my home for the sole purpose of my office space (can I claim for the renovation)?

This will depend on whether the renovation constitutes a repair or an improvement. Repairs may qualify for a deduction if all the requirements are met,

FAQ: During verification of home office expenses by SARS, one of the items requested is evidence that duties are performed mainly in the dedicated office space. What would be accepted as supporting evidence for this question?

Signed confirmation letter from the employer with their employer registration details, the employee’s details, information relating the duties that the employee will perform, the date

FAQ: How do I change my SETA and Chamber/SIC Codes?

The Minister of Higher Education and Training in conjunction with the various Sector Education and Training Authorities (SETAs) is responsible for the administration of the

FAQ: How do I claim S18A deductions on the ITR12 return?

To claim donations made by the donor in a personal capacity, the following questions must be answered on the return wizard: Do you want

FAQ: How will donations made to the Solidarity Fund during 26 – 30 March 2020 and 01 October 2020 to 28 February 2021 via the Employer be indicated on the IRP5 Certificate?

For any donations made to the fund through your employer during 26 – 30 March 2020 and 1 October 2020 to 28 February 2021, the

FAQ: How will the use of one’s home office for 1 or 2 years impact the CGT calculation on disposal of that property?

When a part of your home is used as a home office, that part is considered to “taint” the primary residence exclusion for CGT purposes.

FAQ: I decided to turn the garage which was filled with clutter into an office, I renovated the space (paint, ceiling installation with lights, window, office chair and desk etc.). I own outright and do not pay bond or rent, and also do not have records of floor plans. Am I eligible to make a claim?

You will need to obtain accurate dimensions for the converted garage and rest of the buildings, perhaps from the local council. It is not a

FAQ: I don’t see my IRP5 on my return?

If you have requested your IRP5 or IT3(a) certificate from your employer / ex-employer and the employer has failed to provide such, you can book

FAQ: I have a full time domestic helper who cleans my home office space daily and I pay her cash at the end of the month. What proof would you require in this instance?

Proof of payment must be retained. The domestic worker should sign an acknowledgement of receipt of the monthly payment. As an employer, you would be

FAQ: I have a room that I use for my home office but there is a wall of cupboards that is used for linen storage can I still claim for the home office but exclude the square meters of the cupboards?

Excluding the space for the cupboards will ensure that only expenses relating directly to the home office are claimed.

FAQ: I have a small house and due to the limited space, I use some of the area for working. Am I eligible to claim home office expenses?

The home office must be exclusively used for purposes of the trade. If you don’t have a separate room set aside for you home office,

FAQ: I have always worked from home but never claimed a home office expense deduction. I now know that I could qualify. What deduction can I claim in the current year of assessment for equipment that I purchased in earlier years of assessment?

You may qualify for a wear-and-tear allowance on the asset. It will depend on the useful life of the asset. Please consult Interpretation Note 47

FAQ: I have incurred interest on my mortgage bond, in respect of my home. I use a part of my home as my home office, and meet all of the requirements to claim a home office deduction. Can I claim the mortgage interest?

It has been Revenue practice to allow mortgage interest in the calculation of a claim for home office expenditure. Therefore, for the period ending on

FAQ: I’ve been working from home since start of lockdown in 2020. I make use of my existing space in the house to work from. No special room, I didn’t buy any chair or desk. Am I eligible to claim?

No you will not be eligible, as it does not appear that the part of your home used for trade is exclusively used for trade,

FAQ: If I have solar power during the day, how can I include this in my home office claim because I don’t have receipts for that power?

If no expense has been incurred, no deduction is permitted. Please consult IN 28, paragraph 4.6.2 (b) “Electricity generation” for more detail on installation costs.

FAQ: If I have to pay for a dedicated Wi-Fi / internet link for my home office, would this be claimable?

Wi-Fi equipment that is owned by a taxpayer may qualify for a wear-and-tear allowance. Other Wi-Fi expenditure, for example monthly subscriptions and certain installation charges,

FAQ: If I only use a portion of my bedroom for your home office, am I eligible to claim for a home office?

The home office must be exclusively used for purposes of the trade. A taxpayer will find it very difficult to prove that a portion of

FAQ: If the employer provides data to employees for work purposes, could this qualify for the no-value fringe benefit under paragraph 10(2)(bA) of the Seventh Schedule to the Act?

Yes, if the data is used mainly for purposes of the employer’s business, the employee could qualify for a no-value benefit.

FAQ: To claim home office expenses what documents will be required in order for me to submit my Income Tax return accurately?

The following documents should be included: Letter from employer permitting remote work – including the period that remote work was allowed and where available dates

FAQ: What do I need to keep as proof for electricity, if am using Prepaid electricity for my home office expense claim?

The prepaid vouchers will be acceptable.

FAQ: What happens if I never had an office at home but now I have to sit at home and work due to COVID? Can I still claim home office expenses? Will these expenses be considered for COVID-19 in Year of assessment 2022?

You will not be eligible to claim home office expenses unless the relevant part of the home is regularly and exclusively used for the purposes

FAQ: What must I do if my IRP5/IT3(a) information for my lump sum is not on my Income Tax Return (ITR12)?

If the ‘Transaction Year’ and the ‘Year of assessment’ differs on the IRP5 certificate the IRP5/IT3(a) tax certificate will not be prepopulated on the return.

FAQ: When claiming home office expenses what exactly does the employer need in the letter to SARS that confirms the employee’s work from home arrangement

The letter from the employer should contain the following: The letter should be on the letterhead of the employer with their registration details including the

FAQ: Where a taxpayer claims home office expenses and the house is in the name of the taxpayer’s spouse, would this impact the CGT calculation when the spouse sells the house?

Yes, home office expenses claimed by a taxpayer will have a CGT impact on the disposal of the property by the spouse. The taxpayer’s use

FAQ: Will the use of home office equipped for work purposes be allowed as a deduction for employees that have due to the pandemic been working from their home offices? Bearing in mind that in a normal period they would have worked from their employer’s offices.

Yes, provided they meet the legal requirements. An additional requirement for employees is that they must spend more than 50% of their working time in

FAQ: Would insurance excess on the ceiling repair and geyser be allowed? If the geyser is directly above the home office space.

Such an insurance excess on the ceiling repair would be a payment towards a repair, and may qualify for deduction if the requirements for claiming

FAQ: A couple has lived on a boat that is longer than 10m for a number of years. The boat is their primary, and indeed only residence. Will they be exempt from CGT if they sell the boat or will SARS seek to tax any gain on disposal?

A boat used as a place of residence by an individual is specifically included in the definition of a “residence”, as is a mobile home

FAQ: Accreditation for Preferred Trader is a legislative requirement under Customs and Excise Act, 1964 and Customs Sufficient Knowledge under Customs Control Act, 2014. Can we use the results of CSK for PTP? Will Traders have to undertake both assessment

No we cannot use the results from CSK for PTP. PTP is under the 1964 Act while CSK is under the 2014 Act. By law,

FAQ: After I’ve activated my eFiling profile for MPRR, I received a message ‘Go to your nearest branch to verify your bank details’. Why must I do this? Is there another way to verify my bank details, as I don’t have the time to go to a branch?

When you’ve activated your eFiling profile for MPRR, it checks the details we already have on the system, and if there is a difference in

FAQ: After successful completion of the CSK test, who retains accreditation between employer and employee?

Accreditation will remain with the employee and they can take it with them to their next job.

FAQ: After the initial roll-out, how long thereafter can clients start to book tests again?

After the initial roll-out, SARS will determine a date, in relation to its capacity, and announce when the next round of tests can be undertaken.

FAQ: All my tax products are not displayed on my ERC01/MCP?

If your ERC01 form or MCP does not display all the relevant tax types, you must make use of the ‘Merge’ functionality on eFiling.

FAQ: Am I as the employee limited in my career mobility if my employer does not release me on the CSK registration portal?

No, the system allows for either the employer or employee to de-link themselves on the system.

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 a tax resident of South Africa, you are subject to tax on worldwide income, irrespective of where the income is earned. You

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

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