Tax Practitioner Connect Issue 61 - March 2025
In this edition, we provide clarity and certainty about Donations Tax and we explore the different options to find out if you owe SARS any money.
- Donations Tax Declaration Form (IT144)
- Owing Money to SARS
- Reportable Arrangement Submissions now available on eFiling
Donations Tax Declaration Form (IT144)
A donation is any complimentary disposal of property, including any free waiver or giving up of a right. The current rate of donations tax is 20% if a donation is less than R30 million, and 25% for donations worth more than R30 million. After donating, the donor must complete and submit a Donations Tax declaration form (IT144) to SARS. For conditions, exemptions, guides, and more, see the Donations Tax webpage.
The IT144 form can be downloaded from the Donations Tax webpage.
e@syFile™ Employer – version 8..0
SARS has launched e@syFile™ Employer – version 8.0. The platform has been redesigned to enhance your filing experience. Version 8.0 will replace all previous versions of the software, effective 1 March 2025. Visit e@syFile™ for the latest FAQs or see the tutorial videos.
Owing Money to SARS
SARS is contacting taxpayers who have outstanding tax debt. You can use any of the following channels to obtain information about the outstanding debt:
- Log on to eFiling and request a statement of account.
- Log on to the SARS MobiApp and request a statement of account for Personal Income Tax.
- Request a balance statement and/or statement of account for Personal Income Tax by sending an SMS to SARS on 47277. (This service can be accessed with or without data/airtime.)
- SARS USSD Channel by typing, on your mobile device, a string of characters which comprises of an asterisk (*), followed by a few digits and ending with a hashtag (#) and dialling. Balance (Space) ID number/Passport number/ Asylum Seeker number
Steps on how to request tax services via the SARS USSD Channel:
- Step 1: Initiate USSD by dialing *134*7277#
- Step 2: Select the service you require
- Step 3: Taxpayer Verification – SARS will request you to complete either your ID/Passport/Asylum Number
- Step 4: Tax Resolution – Upon successful verification by SARS, a response will be displayed
To request a Statement of Account on eFiling, you can follow the steps outlined below:
- Login to eFiling:
- Access the SARS eFiling platform by logging in with your credentials.
- Navigate to the Income Tax Work Page:
- Once logged in, go to the “Income Tax Work Page.”
- Request Historic Documents:
- Click on the “Request Historic Documents” button available on the Income Tax Work Page.
- Select Statement of Account:
- Select “I want to request a Statement of Account” and click “Next” to proceed.
- Choose the Period:
- You will have options to select the period for the statement:
- 6 months to date.
- A defined date range (choose a “From” Date and “To” Date).
- You will have options to select the period for the statement:
- Generate Statement:
- Click on “Request” to generate the statement.
- If the statement is successfully generated, a hyperlink will be displayed.
- View the Statement:
- Click on the hyperlink to view your Statement of Account.
The SARS Online Query System (SOQS) is also a channel to log an account query. See: Account Query
The following page tells you how to make a payment: Make a Payment | South African Revenue Service
Reportable Arrangement Submissions Now Available on eFiling
SARS is introducing the option to submit Reportable Arrangements on eFiling. Previously submitted manually via email, these submissions can now be made under Additional Services on eFiling.
The submission process remains unchanged, with the RA01 form and supporting documentation still required. Both eFiling and email submissions will run parallel until 31 May 2025, after which email submissions will no longer be accepted.
This move is part of SARS’s effort to streamline its systems and enhance security.
For more information, see the updated guide Guide to Complete the Company Income Tax Return (ITR14) on eFiling.
