Medical indemnity insurance is a type of liability insurance taken by independent medical practitioners to protect against claims against negligence, error, bodily injury, wrongful practices, and death. This insurance is closely connected to an independent medical practitioner’s business and the premiums paid can be claimed as an expense.

In the “Local Business, Trade and Professional Income” section of the ITR12 return, the total insurance premiums paid for the tax year can be inserted in the “Insurance” expense field.

Any proceeds from the insurance policy will be taxable in full. The exemption in terms of section 10(1)(gI) will not apply because it is not a death, illness, or disability insurance. In the “Local Business, Trade and Professional Income” section of the ITR12 return, the total amount of the proceeds received can be inserted in the “Income Other Than Turnover” field.

The SARS MobiApp now offers two new tax services, labelled “My Auto Assessment Status” and “Tax Return Status Dashboard”. These additional tax services help to resolve queries about:

• My Auto Assessment Status: enables taxpayers to know if they have been selected for an Auto Assessment during filing season.
• Tax Return Status Dashboard: allows taxpayers to view the progress of their submitted Income Tax Return. Taxpayers will see the progress of their Personal Income Tax return in terms of submission, verification/audit, and refund processing.

See the following updated guides:

• Services Offered via the SARS MobiApp
• How to Submit Your Individual Income Tax Return via the SARS MobiApp

Two-factor authentication adds an extra layer of security by requiring users to input two different authentication methods to log into eFiling.

The first layer of authentication requires users to enter their username and password. Once validated as correct, the second layer requires users to input a one-time-pin (OTP) sent to their preferred security contact details. Upon successful validation of the OTP, users are granted access to their eFiling profile.

SARS’s two-factor authentication:

• Enforces two-factor authentication on all individual profiles.
• Confirms and updates security contact details.

The eFiling password requirements have also been enhanced. All new and changed passwords must:

• Contain at least eight characters.
• Include at least one uppercase, lowercase, numeric, and special character.
• Exclude personal information (name/surname/email address/username).
• Exclude repetitive or sequential characters (“aaaaa” or “12345”).

A password meter has been added to show eFilers the strength of the password.

For more information, see the updated guides:

• How to Register for eFiling and Manage Your User Profile
• How to Register for the Use of the SARS MobiApp

SARS is now issuing of the Notice of Registration (IT150) through the SARS WhatsApp number (0800 11 7277).

Taxpayers who contact the SARS WhatsApp number and choose the option either to register for Personal Income Tax (PIT) or ask their Tax Reference Number (TRN) must give certain details. Those registering for PIT must submit their demographic and personal information, while those requesting their TRN must provide their SARS registered details.

When SARS has verified the submitted information and validated the cell number used to contact SARS on WhatsApp, the IT150 will be issued as an attachment within the WhatsApp chat. The IT150 can be downloaded and saved. The IT150 will be encrypted, requiring the taxpayer to enter her/his ID number or passport details (UPPERCASE) to access the file.

See the updated guide:

• IT-AE-45-G01 — Guide to SARS Mobile Tax Services — External Guide