Quick reference to Tax Practitioner Connect articles

Tax Practitioner Connect Issue 62 (April 2025)

• Tax Practitioner Guide on the Use of MobiApp
• Employer Annual Reconciliation Declarations (EMP501): 1 April to 31 May 2025
• What’s new about Tax Exempt Institutions
• AEO Customs Sufficient Knowledge Competency Assessment
• Collaboration agreements with DHA, BMA and GPW
• SARS’s updated Payments Guide

Tax Practitioner Connect Issue 61 (March 2025)

• Donations Tax Declaration Form (IT144) 
• Owing Money to SARS
• Reportable Arrangement Submissions Now Available on eFiling

Tax Practitioner Connect Issue 60 (February 2025)

• SARS is keeping your eFiling and tax information safe with biometrics
• Employer e@syFile Version 8.0
• Provisional Tax Payments
• Modernisation of Suspension of Payments for Trusts
• Requirements when taking out a Selfie

Tax Practitioner Connect Issue 59 (January 2025)

• Protect yourself – Use only registered Tax Practitioners 
• Medical insurance taken by Medical Practitioners
• Enhancements to the SARS MobiApp
• Enhancements to the Two-Factor Authentication and eFiling Password Criteria
• Notice of registration (IT150) now issued on WhatsApp

Tax Practitioner Connect Issue 58 (October 2024)

• Release of new RCB and Tax Practitioner Guides
• Tax practitioners to correct their RCB information on the Registration Amendments and Verification form (RAV01)
• Tax practitioners are urged to use the tax practitioner’s profile when assisting clients
• SARS is keeping your eFiling and tax information safe with biometrics
• Tax Exempt Institutions Connect Issue 6 (October 2024)
• Donations Tax Declaration Form
• Updating of Trust Registration Number

Tax Practitioner Connect Issue 57 (October 2024)

• Updated Tax Practitioner Readiness Programme
• Employer Interim Reconciliation
• Company Income Tax deregistration process at SARS
• Trust Filing season: SARS focusing on the accountability of trustees, and tax and legal practitioners
• Tax obligations of a Trust
• Interpretation Notes and Rulings for Tax Exempt Institutions
• Income Tax return filing dates
• How can taxpayers learn about taxes?

Tax Practitioner Connect Issue 56 (September 2024)

• Interpretation Note 15 (IN15) — Exercise of Discretion to Extend the Period to Lodge an Objection or Appeal
• Two-pot Retirement and Tax
• SARS Turnaround Times for Verifications
• Retirement Contributions
• Legal Counsel — Preparation of Legislation — Draft Documents for Public Comment
• SARS Online Query System (SOQS)

Tax Practitioner Connect Issue 55 (August 2024)

• Benefits of eFiling
• Self-help services via your mobile device
• Collection of Tax Debt from Third Parties
• Interpretation Note 132: Persons not eligible to register as a tax practitioner and deregistration of registered tax practitioners for tax non-compliance

Tax Practitioner Connect Issue 54 (July 2024)

• Income Tax Return Filing Dates
• Check if you are Auto Assessed
• Verification of banking details
• Updated guides for 2024 Filing Season
• Update on changes for 2024 Filing Season

Tax Practitioner Connect Issue 53 (June 2024)

• 2024 Filing Season Dates
• SARS Online Query System External Guide
• SARS Videos Produced by the Education Team
• Third-party Data — Changes in SARS Medical Aid Data Reporting
• Visit your Nearest SARS Branch to Verify Changes to your Personal Details
• Auto Assessments
• Adding or Changing Banking Details
• Misrepresentation of Taxpayers’ Information
• Use our Digital Channels
• Access to Audit Files
• What Happens if I Do Not Agree with a SARS Assessment?
• Tax Directives Software Update for the Two-pot Retirement System
• Protecting Clients’ Information

Tax Practitioner Connect Issue 52 (May 2024)

• Employer Reconciliation Period
• Business Rescue Email Address
• Dispute Resolution Enhancements for Trusts
• Reporting Digital Fraud
• Enhancements to Curb eFiling Registration Fraud
• Customs: Registration, Licensing, and Accreditation
• Mandatory Disclosure Rules

Tax Practitioner Connect Issue 51 (April 2024)

• Employees’ Tax Compliance Starts with You
• Third-party Data Annual Submission
• Advancement in requesting the SARS certificate for Third-party Data Submission
• Enhancement of SARS Online Query System
• Important information for SMMEs
• Deregistration of tax practitioners
• Outsourcing of Debt Collections

Tax Practitioner Connect Issue 50 (March 2024)

• Information on Employees’ Allowances for the 2025 Year of Assessment
• PAYE Employer Reconciliation BRS for the 2025 Tax Year
• Excise: Declaration and Return Submission on eFiling
• Excise Payment and Submission
• SARS Webinar on Digital Channels
• SARS webinar on Trust tax compliance
• Tax Directive System Enhancements Implemented (February 2024)
• Tax Directives: Involuntary Transfer before Retirement

Tax Practitioner Connect Issue 49 (February 2024)

• Solar Energy Tax Credit
• Recognition of Controlling Bodies and Registration of Tax Practitioners
• VAT Enhancements for Estimated Assessments
• Local Assets at Market Value Declared on the ITR12 Return

Tax Practitioner Connect Issue 48 (November 2023)

• Basic Guide to Section 18A approval
• Guide to submit a dispute via eFiling updated
• Implementing two-factor authentication to login on the SARS MobiApp
• Enhancements: Tax Compliance Status
• Digital fraud reporting now online
• Declaration of proceeds from rental income on the Income Tax Return

Tax Practitioner Connect Issue 47 (October 2023)

• Charging of contingency fees
• Suspension of licences and registration of SMME Traders and Clearing Agents who are not onboarded onto RLA (Registration Licencing and Accreditation) eFiling
• SARS publishes PAYE monthly submission external BRS
• Additional functionality for the SARS Online Query System (SOQS)
• Are you a Tax Practitioner with micro-businesses as clients? Then you must tell them about Turnover Tax
• Food manufacturers can now register online for the Excise Diesel Refund for Food Manufacturers Scheme
• Expansion of IT3 Third Party Data Reporting to include Income from Trusts and Donations Made
• Tax Directives system implemented
• Customs refunds and drawbacks
• Employer Interim Reconciliation Declarations (EMP501)
• Enhancements to Trusts’ beneficial-ownership information
• SARS Payment Rules Guide
• VAT Connect Newsletter
• VAT-modernisation discussion paper published
• Information on deceased and insolvent estates

Tax Practitioner Connect Issue 46 (September 2023)

• Employer’s Interim Reconciliation
• Shared Access
• Outsourcing of Overdue Debt
• What happens when SARS pays a refund into an old bank account?
• Do not agree with the Auto Assessment?
• Should a Deceased Person’s Income Tax Return be filed?
• Supporting Documents
• Webinar on Traders Rights
• Webinar on Provisional Tax
• Supporting documents for Tax Compliance Status for foreign investment allowance
• Tax Directive system enhancements scheduled for September 2023
• SARS introduces document encryption to protect taxpayer confidentiality
• Trade Facilitation Index Survey
• Use of the SARS Logo
• Roodepoort man sentenced for fraudulent tax refunds

Tax Practitioner Connect Issue 45 (August 2023)

• Tax Compliance Status
• Filing Season Updates
• Tax Return Status Dashboard
• Check your auto-assessment status
• Tips on how to upload or submit supporting documents using our digital channels
• Deleting of Taxpayers from Tax Practitioner Profiles
• Deductibility of interest on a bond as part of home office expenses – 2023 Tax Year
• CAPTCHA error when uploading supporting documents to the SARS Online Query System
• Updated BRS – PAYE Employer Reconciliation for 2023/2024
• SARS wins court case against delinquent taxpayer
• Provisional Tax Due at the end of August
• Amendments to the SARS Payments Rules
• Scams – SARS Stop Order
• Administration of Deceased Estates

Tax Practitioner Connect Issue 44 (July 2023)

• 2023 Filing season for Individuals and Trusts
• Check if you have been auto-assessed
• Updated Confirmation of Disability Diagnosis (ITR-DD) form
• Tax implications if married in community of property
• Updated Guides for Filing Season 2023
• Corporate Income Tax (CIT) – Form and system changes
• Trust changes for Filing Season 2023
• Managing Tax Compliance Matters
• Importance of Managing Updated Registration Information across all Tax Products
• Scam alert

Tax Practitioner Connect Issue 43 (June 2023)

• Tax practitioners are urged to use the Tax Practitioner’s profile when assisting clients
• Updated BRS – PAYE Employer Reconciliation for 2023/2024
• Backdating of PAYE and SDL liability dates
• Failure to de-register for tax types may lead to de-registering of tax practitioners
• Misrepresentation of taxpayers’ information
• RCB list updated on SARS systems

Tax Practitioner Connect Issue 42 (May 2023)

• Employer Annual Reconciliation Declaration closes on 31 May 2023
• Employers must keep former employees’ tax records for at least five years
• Dispute Resolution
• Preparing for an appointment with SARS
• Services offered by SARS via the SARS MobiApp
• Enhancements to the Tax Compliance Status (TCS) Process
• Deceased Estates
• Claiming of Donations

Tax Practitioner Connect Issue 41 (March 2023)

• Employer Annual Declaration opened on 1 April and closes on 31 May 2023
• Changes to the Auto Assessment Function
• Importance of ensuring correct registered particulars
• New USSD service launched
• Deregistration of Tax Types
• Disputes relating to Trusts
• Connect Newsletters
• Become an Authorised Economic Operator (AEO) and enjoy the benefits
• Tax compliance statement issued by SARS on Phala Phala
• Scam alert
• Webinar on SARS Administered Incentives
• Tax Directives

Tax Practitioner Connect Issue 40 (February 2023)

• Understanding how SARS imposes admin penalties
• Admin Penalties for PAYE
• Admin Penalties for Personal Income Tax (PIT) and Corporate Income Tax (CIT)
• PIT Once Off Penalty
• The Recurring Penalty
• Excise – Submission and payment dates
• Trust Registration Beneficial Owners Details
• Individual provisional taxpayers’ deadline
• Webinar on Tax Directives
• Pinetown branch closure

Tax Practitioner Connect Issue 39 (January 2023)

• SARS releases Interpretation Note on Transfer pricing: Intra-Group Loans
• Value-Added Tax (VAT) Customer Experience Study
• Have you or your clients received a Personal Income Tax Administrative Penalty notification?
• SARS payment rules
• Latest Scam
• Webinar for taxpayers in the arts, entertainment and sports sector
• Attribution of nett income to a public benefit organisation
• Rebate and deduction for foreign taxes on income
• Latest SMME Connect Newsletter is available
• VAT Connect Newsletter

Tax Practitioner Connect Issue 38 (November 2022)

• Voluntary Disclosure Programme (VDP)
• Cancellation of Tax Types
• Administrative penalties for late submission of tax returns
• What is a tax crime?

Tax Practitioner Connect Issue 37 (October 2022)

• Employer Interim Reconciliation Declarations
• Enhancements to the Tax Directive Process
• Webinars
  • Allowable medial expenses
  • Home office expenses
  • Tax practitioners and registered representatives
  • Completion of VA 201 for SMMEs
  • Employer Interim Reconciliation Declarations

Tax Practitioner Connect Issue 36 (September 2022)

• SARS Tax Practitioner Readiness Programme
• Tax Practitioners as registered representatives for deceased estates
• FAQs on 2022 filing season
• Important dates for provisional taxpayers
• Supplementary declaration for companies or close corporations (IT14SD) form
• Excise news – taxing of alcohol powder products
• Delay in implementing the automated refunds and drawback system
• Employer Interim Reconciliation Filing Season
• Legislative issues

Tax Practitioner Connect Issue 35 (August 2022)

• SARS Tax Practitioner Readiness programme
• SARS security system enhancements
• Coming Soon: Restriction of simultaneous logins by the same username
• Individual Filing Season 2022/2023
• Queues at branch offices
• SA Sign Language Interpreters at designated branches
• Women’s Month
• Tax Directives: Emigration withdrawal changes
• Proposed amendments emanating from the Budget 2022/23
• VAT Issues
• Latest Trade Statistics
• IT14SD
• New Scam