FAQ: Can the same employee write more than one client type test?
Yes, if different bookings were made for multiple client types. An employee cannot, however, write different tests for different client types in one session.
FAQ: Do companies/clients need a separate licence for manufacture and import?
VM license for Manufacturing and registration (Importer’s code) for imports.
FAQ: Do I have to apply to SARS for a reduced rate in terms of Dividends Tax?
You do not have to apply to SARS for a directive or any confirmation. You only need to submit the required declaration and undertaking form
FAQ: Do I have to be registered for Income tax to obtain a certificate of residence?
A person or partner in partnership (partner) must be registered for income tax purposes. Where the person or partner is not registered for income tax
FAQ: Do I have to complete a declaration and undertaking form for exemption for each dividend / share in my share portfolio?
You only need to declare your exempt status per the declaration and undertaking form once (per company / withholding agent) and it will remain valid
FAQ: Do I have to log out of eFiling session to start the Help-You-eFile session?
No. You don’t have to log out. You do need to save all your information before you start your Help-You-eFile session.
FAQ: Do I have to log out of eFiling to start the Help-You-eFile session?
You don’t have to log out. You do need to save all your information before you start your Help-You-eFile session.
FAQ: Do I need multiple POA’s if appointed as representative taxpayer for all tax types?
No, one SARS POA must be completed however all the tax types must be listed.
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.
FAQ: Do I need to enable fingerprints to complete my income tax form on the eFiling app?
If your device has biometrics capabilities, you may select to enable biometrics. If your device has no biometric capabilities you will select the option ‘no
FAQ: Do I need to list a Registered Representative for MPRR on eFiling?
Yes, it is a pre-requisite for all MPRR clients to have a registered representative. It is important to make sure that your registered representative is
FAQ: Do I need to pay the Mineral Royalty even if I am making a loss?
Yes. A minimum royalty rate of 0.5% must be paid even if you are making a loss.
FAQ: Do I need to record the daily odometer readings?
No, SARS does not require the daily odometer readings for opening and closing kilometres. You do need to record the opening and closing kilometres for
FAQ: Do I need to register as an importer if I buy personal goods from abroad e.g. from Amazon?
No, you don’t have to register as an importer if you meet certain conditions. Personal goods can be cleared with Customs under the generic code
FAQ: Do I need to submit an income tax form if I only earned interest income?
If the amount received is in excess of the prescribed exemption amount you must submit an income tax form.
FAQ: Do I need to submit my logbook?
Yes, you need a log book to support your claim. However, you do not need to submit the log book with your ITR12 return. The
FAQ: Do I need to submit supporting documents every time I submit my income tax form?
Supporting documents must only be submitted to SARS when requested to do so.
FAQ: Do I need to tick the Employment Tax Incentive (ETI) field when completing a certificate on e@syFile™ Employer?
The ETI field is only mandatory when you have claimed ETI for the specific employee. The following pop-up message will be shown, when manually capturing
FAQ: Do I qualify for the Employment Tax Incentive (ETI), if my employees are paid on the commission bases?
As commission is not a wage, it doesn’t allow the employer to claim the ETI. Where an employee receives a basic wage (salary) plus commission,
FAQ: Do I use foreign currency to declare foreign income?
All foreign income must be declared in South African currency.
FAQ: Do paragraphs 26 and 27 apply to listed shares and units in a unit trust?
Generally yes, but these rules do not apply to – foreign listed shares and foreign unit trusts for which you have not determined a market
FAQ: Do Public Institutions (Institutions, board or body established by or under any law and excludes any company as defined in the companies act ,co-operatives, close corporation, trust or water service provider) need to register for Income Tax?
A public institution will have to register for income tax at any time when it becomes liable for any normal tax, or liable to submit
FAQ: Do Public Institutions need to apply for tax exempt status?
Public institutions will have to apply for income tax unless there is an automatic provision in the Income Tax Act, which provides an exemption in
FAQ: Do the taxpayers have a limited time in which to authorise a Credit Push Payment?
The action date determines when the payment will take effect. The user must authorise the transaction before this date has passed, they can however choose
FAQ: Do you include an inheritance of a house when calculating taxable income before you dispose it?
If you inherited a house then there is no tax on the actual inheritance, however the value of the house on the day you inherited
FAQ: Does SARS accept the financial statements in foreign currency for the foreign income received?
Although financial statements drawn up in another currency are acceptable as supporting documents, if so requested by SARS it must be translated to South African
FAQ: Does the client automatically receive the old bond after the replacement has been approved?
Once a client has lodged a replacement bond, the required cancellation application must be submitted through the DA185 application.
FAQ: Does the primary residence exclusion apply to a residence held through a company or trust?
No, because the owner must be an individual or special trust. However, the estate planning, limited liability, or other considerations that led to the property
FAQ: Does the RAV01 form pre-populate the company’s information?
Yes, the company’s information is pre-populated on the RAV01 form.
FAQ: Does the SARS interest get exempted from income?
Yes, the limitation for interest exemption will be proportioned.
FAQ: Does the system show when the certificate has expired?
The status of the certificate is displayed on eFiling under the “Request Certificate” menu option under the “Enrol 3rd Party Data” menu. Notifications are sent
FAQ: Does the TAAct exempt any person from registering as a tax practitioner?
There are persons who are exempted from the requirement to register as tax practitioners. These persons are referred to in s 240(2) of TAAct and
FAQ: ETI validation reason – ‘Date of Birth’ is less than 18 or is greater 29?
ETI may only be claimed for employees between 18 and 30 years for age. ETI may be claimed from the month in which the employee
FAQ: ETI validation reason – Amount utilised for the employee is not within the threshold?
ETI must be calculated as per the formula provided in the LAPD-ETI-G01 – Guide to the Employment Tax Incentive.
FAQ: ETI validation reason – If Minimum wage is 0 then Monthly Remuneration must be at least R2000?
ETI may not be claimed if the employee is remunerated less than R2000. The R2000 must be apportioned to the number of ETI hours and
FAQ: ETI validation reason – Monthly Minimum Wage is greater than the value in Monthly Remuneration?
The monthly minimum wage must be apportioned to the number of ETI hours. ETI may not be claimed if the employee is remunerated less than
FAQ: ETI validation reason – Monthly remuneration cannot be greater than R6000?
ETI may not be claimed if the employee is remunerated more than R6000. If no ETI is claimed, all the ETI fields for the month
FAQ: ETI validation reason – Nature of Person is equal to A/B/C/R and has an invalid SA ID Number?
ETI may only be claimed for a natural person who works directly for another person and receives remuneration from that other person and must have
FAQ: ETI validation reason – Nature of Person is equal to D/E/F/G/H/N?
ETI may only be claimed for a natural person who works directly for another person and receives remuneration from that other person.
FAQ: ETI validation reason – Nature of Person is equal to M and has no Asylum Seeker Permit?
ETI may only be claimed for a natural person who works directly for another person and receives remuneration from that other person and must have
FAQ: ETI validation reason – ‘Date Employed From’ is less than 01/10/2013?
ETI may only be claimed for employees who was employed on or after 1 October 2013.
FAQ: Explain how the profile is created on eFiling?
The Employer will register on the CSK web page. Information will be stored and after nominating an Employee, the Employee will register and the data
FAQ: For how long am I expected to keep the supporting documents?
You are required to keep all supporting documents for a period of five (5) years from the date of submission of the return as SARS
FAQ: For how long is the SARS POA valid?
The SARS POA is valid for a period of two years. A new SARS POA must be produced only after the two year validity period
FAQ: Guidance on how to apply for Import & Export ITAC permit?
After the trader registered as an importer or exporter with Customs, they must apply with the International Trade Administration Commission (ITAC). Alternatively, traders can visit
FAQ: Guidance on how to apply for SACUM UK EPA?
Client can submit application through eFiling RLA system or Branch Front End (BFE) office.
FAQ: Has SARS considered using FTP technology for the submission of VAT supporting data?
Yes, however, the only channels made available for VAT supporting data submission will be the Direct Data Flow Channel using Connect:Direct.
FAQ: How and where must the VCC application form be submitted to?
The signed application form and relevant material can be submitted via the following methods: Email to [email protected] Post to SARS Large Business Centre Venture Capital
FAQ: How are travel expenses for which I was reimbursed treated for PAYE purposes?
WHAT IS A TRAVEL ALLOWANCE A travel allowance is any allowance paid or advance given to an employee in respect of travelling expenses for business
FAQ: How can a company apply for a Venture Capital Company status?
An application (VCC001) form is available on the SARS website. The form must be completed and submitted to the SARS Large Business Centre together with
FAQ: How can a controlling body request the RRC 01 form?
The RRC01 – Recognition as a Recognised Controlling Body Application – External Form can be requested via the following channels: The SARS website www.sars.gov.za Tax
