FAQ: Can an assessed loss – as opposed to an assessed capital loss – be set off against a taxable capital gain?
Yes. Some commentators have questioned this point because a taxable capital gain is included in taxable income. The definition of the term “taxable income” in
FAQ: Can an income tax form be created for me without having to complete the questions on the first page?
The income tax return will be customised according to answers provided on the first page of the form.
FAQ: Can an ITR14 return be submitted via the post?
No, if the ITR14 is submitted via post, a rejection letter from SARS together with the submitted ITR14 enclosed will be posted to the Company.
FAQ: Can cancelled bonds get reinstated or does the client need to reapply?
Once a bond is cancelled a client will be required to submit a new application.
FAQ: Can I apply for an extension to submit my income tax form at a later stage?
No extensions for late submission will be allowed.
FAQ: Can I apply for an extension to submit my ITR12 income tax return at a later stage?
No extensions will be allowed and ITR12 returns must be submitted by the submission deadline.
FAQ: Can I appoint someone to change banking details on my behalf?
Yes you can appoint someone to change banking details on your behalf, provided that the supporting document (relevant material) is presented.
FAQ: Can I be locked out in the event of too many incorrect tries with the issued OTP?
You must take care to ensure that the correct OTP is entered. If you are locked out at a work-station due to too many failed
FAQ: Can I be registered for both the Turnover Tax and VAT?
Yes, as from 1 March 2012 persons registered for Turnover Tax may elect to register for VAT.
FAQ: Can I belong to an international controlling body?
Yes, but only if it is Recognised Controlling Body under s 240A of TAAct.
FAQ: Can I change my ID number or Passport number on the income tax form?
No,you will have to visit a SARS branch office to change or update identity details.
FAQ: Can I change my portfolio name?
Yes, users may change their portfolio name by using the “Portfolio Management” function listed under “My Profile” on the left menu pane. Detailed steps can
FAQ: Can I change my portfolio type?
Yes, users may change their portfolio type by using the “Portfolio Management” function listed under “My Profile” on the left menu pane Detailed steps can
FAQ: Can I choose not to select a default Primary user?
No. All users will have to select a default primary user in order to use eFiling, Otherwise, they will not be able to access eFiling
FAQ: Can I claim for more than one Retirement Annuity?
Yes, you can claim for more than one retirement annuity. Add the contribution made together and claimed under code 4006.
FAQ: Can I claim professional subscription fees as a chartered accountant?
A person who earns remuneration income (which is not derived mainly from commission) cannot claim professional subscription fees against the income received. This deduction is
FAQ: Can I distribute capital losses in a Trust as an aggregate capital loss to beneficiaries?
Capital losses may never be attributed to a beneficiary. Both para 80(1) (vesting of asset in resident beneficiary) and para 80(2) (vesting of capital gain
FAQ: Can I edit the fields on my IRP5?
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
FAQ: Can I get clarity on how to apply for GSP trade agreement? Which annexures are needed?
The applicant needs to access eFiling if using Customs Trader Portal or visit the nearest Customs office (BFE) to assist with the application process via
FAQ: Can I make instalment payment arrangements to settle an outstanding penalty amount?
Yes, an instalment payment arrangement agreement can be entered into for a full outstanding tax debt. This would be subject to certain qualifying criteria (e.g.
FAQ: Can I please get the RLA manual or presentation to on-board my clients?
See the RLA system presentation for guidance.
FAQ: Can I post all my original banking details documents to SARS?
No, posted originals or copies of documents relating to banking details won’t be processed and the documents will be returned.
FAQ: Can I register for all types of tax types using eFiling?
No, you can’t register for all tax types on eFiling. Customs and Excise is not available. Registration for Customs and Excise must take place at
FAQ: Can I request for my eFiling login details from the SARS contact centre?
Yes, a contact centre staff can assist you to obtain login details.
FAQ: Can I see my refund amount and payment date or the payment due date of the amount owed by me to SARS on eFiling?
Yes, you can see both on eFiling. The refund amount (if any) and refund payment date can be seen on the ‘Income Tax Statement of
FAQ: Can I submit last years return on eFiling?
Yes, you will be able to submit for previous years on eFiling.
FAQ: Can I update my address on an income tax form?
Yes, the address can be updated on an income tax return.
FAQ: Can I update my address on the ITR12 return?
Yes, taxpayers can update the address on the ITR12 return.
FAQ: Can I update the SARS eFiling App for free?
No, the service data charges will apply for updates.
FAQ: Can I view submitted data files on eFiling?
The technical administrator and the technical user will be able to view the summary of the data file submissions on the “Submission Dashboard”. The dashboard
FAQ: Can I, the employee, determine for whom I work and for the client type I have CSK status?
No, it is the employer’s prerogative to nominate an employee for CSK purposes and for a specific client type.
FAQ: Can interest incurred on the acquisition of shares in a private company be added to base cost?
No – this is specifically prohibited by paragraph 20(2)(a) of the Eighth Schedule. However, paragraph 20(1)(g) allows one-third of the interest incurred in acquiring listed
FAQ: Can my Transfer Duty account be transferred between eFiling profiles?
Unfortunately Transfer duty account is not transferable between eFiling profiles
FAQ: Can Public Institutions apply for Section 18A status?
Yes, Public Institutions conducting public benefit activities listed in Part II of the Ninth Schedule qualify for approval in terms of Section 18A.
FAQ: Can SARS assist with deletion of information captured on a tax certificate?
SARS cannot amend or delete any information captured by the person who issued the tax certificate.
FAQ: Can SARS branch help me with my login details for eFiling?
Yes you can be assisted at a SARS branch.
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 the Administrative Penalties section of the NOO form be used to submit an objection against any other type of penalty / interest?
No, the Administrative Penalties section of the NOO form must not be used to submit an objection against in other type of penalty/interest. If a
FAQ: Can the Company Representative/Public Officer details be updated?
The following Company Representative/Public Officer details can be updated: Surname; First name; Initials; Date of appointment; ID/Passport number.
FAQ: Can the Company Representative/Public Officer request to update the company’s banking details?
Yes,the Company Representative/Public Officer can request a change for the following bank details: Account number; Branch number: Account type: Branch name Account Holder Name (Account
FAQ: Can the Company representative/Public officer verify and update the legal entity details via the ITR14 return?
No, the Company representative/Public Officer cannot verify and update the legal entity details via the ITR14 return.
FAQ: Can the Company representative/Public Officer view the old IT14 format returns submitted for previous years in the branch?
Yes, the Company representative/Public Officer will be able to view previous years’ submitted returns in the old IT14 format via eFiling. In the SARS branch
FAQ: Can the ITR14 form be submitted if the Company Representative/Public Officer has confirmed that the demographic information has not been verified?
No, the applicable information must first be updated at the SARS branch or on eFiling.
FAQ: Can the ITR14 return be requested by contacting the SARS Contact Centre?
No, the SARS Contact Centre will not be posting the ITR14 returns. Companies will be required to register on eFiling to request and submit ITR14.
FAQ: Can the legal entity information of a company be verified and updated on the ITR14 return?
No, the ITR14 form cannot be used to update the legal entity information of a company. These changes can only be effected through the completion
FAQ: Can the Monthly Employer Declaration (EMP201) have a negative amount?
The Pay-As-You-Earn (PAYE) on the EMP201 may not result in a negative amount. Where the calculated Employment Tax Incentive (ETI) is more than the PAYE
FAQ: Can the Notice of Assessment and Verification Letters be emailed to the Company representative/Public Officer by a SARS Branch Agent?
Yes, if the ITR14 has been successfully submitted and processed in the branch, the Branch agent will provide the Company representative/Public Officer with the option
FAQ: Can the sale of a property be subject to both VAT and Transfer Duty?
No, the sale of property will be subject to either VAT or Transfer Duty. VAT takes preference over Transfer Duty. If the seller is a
