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2015/07/06 at 08:43:16 AM GMT
Posts: 2
Can someone please advise if an IT144 (Declaration by Donor) needs to be submitted to SARS only if the donation exceeds R100,000 per year or should it be submitted even if below R100,000 per year and no tax is payable? 

2015/07/07 at 09:33:09 PM GMT
Posts: 56
According to the Donations Tax page on SARS website under the heading:”what steps must I take”
SARS advises as follows: After making a donation you should fill in form IT 144 and send it to SARS with your payment”.
Whether this implies that you must submit form IT 144 when there is no payment to be made is a moot point. However ,as a taxpayer may make several donations during a year of assessment ,it may be advisable to submit IT 144 declarations even if there is no donations to be paid at various times during the relevant year of assessment. Reason been that should cumulative donations exceed R100000.00 at any given time in that year ,the tax can be calculated and paid timeously to avoid interest and penalties.
I notice that Silke on South African Income Tax(electronic Version) at paragraph 23.18 writes as follows: : SARS requires a declaration(IT 144) by the donor for every donation ,whether or not it is exempt from tax”.
Incidentally the Tax Administration Act (Act 28 of 2011)under section 1 defines a return as follows:
“Return means: a form,declaration...or other manner of submitting information to SARS... required under section25 ,26 of 27 or a provision under a tax act...”
Hope this helps and is not too long winded.

2015/07/07 at 09:36:28 PM GMT
Posts: 56
Section 60(4) of the Income Tax Act provides for payment to accompany return(IT 144).

2015/07/10 at 09:29:29 AM GMT
Posts: 2
Thank you Mr. White. Much appreciated :)


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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