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Donations tax payable due to S7c in trusts 0 T. Wilcox Who is liable to pay the donations tax arising on interest free loan account made by individual to a trust due to the application of the S7c?  
by T. Wilcox
1 hour ago
TCC/ Good Standing declined even if Compliant 0 A. Goosen After submission of outstanding tax returns the compliance status still reflects the returns as outstanding; The tax status confirmed that the TP was compliant but a day later it was suddenly non compliant again; An application of a TCC/Good Standing was declined due to 'non compliance', i.e. the submitted returns for which assessments were already issued now show as outstanding. The returns were not selected for review/ audit According to SARS the returns were selected for 'Risk Assessment' and that the status will remain as 'non compliant' until they complete their risk assessment, The implication is that the TP cannot obtain a TCC until such time when SARS decides there is no risk or concludes whatever process they wish to initiate. My view is that the TP has complied with what was required, submitted all returns and has no debt or any outstanding issues. SARS has the right to perform any audit but then the TP must be informed of what may be required, until then the TP has complied with all obligations. This now leave the TP unable to take any steps in order to ensure compliance. I cannot find any information to confirm the SARS policy regarding the above -can anyone assist or has anyone experienced a similar issue? My view is that this is unfair administrative action on the part of SARS for several reasons. It is a fact that SARS could take many months to conclude anything and in the meantime it will have devastating effects on the TP with no apparent recourse (according to SARS) 
by A. Goosen
3 hours ago
Tax implication on the capitalisation of a beneficiary loan 0 I. Sullivan I am not sure if one is allowed to capitalise a beneficiary loan to the trust capital of a business trust. However should one look at the possibility thereof in comparison to the capitalisation of a shareholders loan within a company, would the tax consequences be deemed to be the same? 
by I. Sullivan
07 February 2018
Sale of shares received as bonus in USD 2 M. Salomon There are many factors surrounding your case which needs to be analysed carefully. Unfortunately, I could not provide a full view of the transaction, but your welcome to email me so that i can analyse it for you with possible solutions
by M. Moloi
21 November 2017
Voluntary Disclosure 3 K. du Toit (Louwrens) Rather act now or the client will face 200% if he/she gets audited and also referral for criminal investigation.
by M. Moloi
21 November 2017
Additional documentation required on reviews 1 E. Pretorius Yes, it does happen too often. Remember it is the duty of the client to ensure that his/her tax affairs are up-to-date. Appointing a tax practitioner does not supersede the client responsibilities.
by M. Moloi
21 November 2017
SARS audit or verification process 5 A. Colling I suggest you view the client's profile under my compliance status. If the registration requirements tab is reflecting non complaint, you should update them via RVA form. Other causes is that the banking details for that specific type of tax where the refund is to be made, are invalid
by M. Moloi
21 November 2017
CIS001 0 C. Camara Hi. Has anyone ever heard of SARS officials going around to people/businesses and asking them to complete a CIS001 form?
by C. Camara
10 November 2017
Vat Registration on eFiling 2 S. Maharaj S Maharaj I have exactly the same problem as you !
by D. Maartens
02 November 2017
Efiling problems loading VAT201 + EMP201 forms 0 G. Pond I cant open VAT201 or EMP201 forms on efiling (new and historical) Doe anyone else have this problem?
by G. Pond
14 September 2017
Re submission of EMP501 returns 1 M. Herholdt We had the same issue from SARSYour reasons could be different but in our case the source codes changed from the older version of the easyfileWith the new amendments to the retirement contributions (pension/provident/RAF) legislation was there a change in the source codes as the gross RFI (3697) and Gross Non-RFI (3698) fell away.If you still used codes 3697 and 3698 you might needs to correct the IRP5's and resubmit
by S. du Toit
30 August 2017
ITR12 wizard 0 A. Venter Good evening Has anyone found a solution to the inability for us to print or save the ITR12 wizard to send to clients? We attended the Income Tax for the Individual Webinar by Piet Nel, which was very informative. Piet spent quite some time running through the importance of the Wizard and recommended that we ask our clients to sign the Wizard and Declaration to ensure that all details have been completed correctly, which we would like to include in our client tax files. At the time, Piet advised that SAIT were taking the matter up with Sars to obtain either a pdf Wizard or for eFiling to be changed to give us the ability to print the Wizard, prior to submission. We have tried to use screen shots but the writing becomes quite unclear in the document.  Short of trying to duplicate the document, we are hoping that there is a solution! Many thanks!
by A. Venter
23 August 2017
Penalties for non submission of tax returns 1 C. Camara We experience problems with SARS not attending to the RFR's - we have not received any feedback on the penalties since July 2017. These people were not liable for the submission of tax returns, yet SARS is charging these penalties, returns were submitted and now SARS is ignoring the RFR's? Money was taken from one of the client's salary on the 24th of July. There is no option for a suspension of payment -only on objections. This is not ethical - our cases are people earning between R4500 and R10 000 per month.
by K. Smit
26 July 2017
Amnesty required ? 0 R. Esterhuyse Hi All My clients husband and wife are retired and living in South Africa after being residents / citizens in Zimbabwe for their working years.The husband worked in the mining industry in Zimbabwe and other African countries and any income earned offshore was kept offshore. They retired in South Africa , purchased a house here and invested the bulk of their savings into local investments which is generating mainly interest and dividend income from which they live. they dont have any debt.   They left approximately 100,000 UK pounds in a offshore account in the UK which until very recently generated no income they have subsequently changed the type of account which will generate some income on the capital.   Should this capital be declared under vfp or svdp ? the funds never originated from SA and should any income arise they will pay tax thereon.   On the tax return submitted there is no section for assets and liabilities as they only have interest and dividend income and medical aid how can they declare this asset to SARS or is it even required ?   Thanks  
by R. Esterhuyse
18 July 2017
Special Stoppers 7 T. Lopes It has taken 10 - 12 days for my clients refunds to be paid out, but they have been paid.
by C. Camara
13 July 2017
E-Filing Training for Tax Practitioners 0 E. Pretorius Hi there, I would like to find out if SAIT or SARS offer any E-Filing training in the Western Cape?
by E. Pretorius
01 June 2017
UIF/COIDA 1 B. Olivier Hi I did some reading on this, according to the Act it is as follow:Section 84 (1)(b) is the exemption application in the Act whereby you apply for exemption and the DG may/may not allow it. You need to have insurance with a "mutual association" a specific policy that cover your employees for injury on duty.According to my information the following mutual associations are approved by the DG: (Sect 30 of the Act), nl _ Federated Employers Mutual Assurance (FEMA), for the building industry_ Rand Mutual Assurance Company (RMA),for mining Hope this helps! I don't know about any application for exemption on UIF. Regards. Elize
by A. Symington
25 May 2017
Cant file RFR (Request for remission) on efiling 3 R. Esterhuyse Now Chrome and Adobe are working
by A. Babajee
23 May 2017
Bond store - rules 0 T. Sardine Good day,   Is there a limit on the value of goods that are to be kept in a bond store at any given point in time? Has SARS published anything?   Thank you, Tanya
by T. Sardine
15 May 2017
Clients information being withheld 1 P. Sookdeo Hi Pravesh, see below the matter discussed by SAIT on the tax talk weekly, emailed the 27 April 2017My suggestion is to make an arrangement with the client but you are entitled to keep your working papersCompliance FAQ: Negligence of tax professionalsBy SAIT Investigative CommitteeImportant! Release of eFiling ProfilesThe SAIT Technical Department has recently received an influx of queries regarding the release of eFiling profiles. Please bear in mind that as a practitioner it falls within your right to retain your working papers on a particular client but you may not prevent a taxpayer from submitting a tax return. Declining an eFiling tax type move request would be hindering the taxpayer’s ability to submit his tax return. We believe that it is unlawful to prevent a taxpayer from submitting their Income Tax return to SARS and may equally constitute misconduct by the tax practitioner concerned. It’s the taxpayers right to access the profile within a reasonable time period to submit his or her tax return. Therefore, even if the taxpayer has outstanding fees, the holding practitioner is obliged to approve the request. SARS does not involve themselves with 3rd party disputes between clients and practitioners and they will not see this reason as justifiable for non-submission of a tax return. If the issue is one of unpaid fees, you will need to take appropriate legal action against the client.
by S. du Toit
08 May 2017


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