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DIESEL / BIODIESEL REFUND 1 B. Jansen van Vuuren Try contacting Legal & Policy SARS at : You can try and contact Ms.Lita Spreeth(not sure if she still is at SARS HO) on 012 4224908. Good Luck.
by M. White
26 May 2015
VAT input claim FORD transit custom2.2tdci 1 D. Maartens Short answer : yes .Broader answer assumes it is not a motor car as defined in the Vat Act(it is not a vehicle constructed wholly or mainly for carrying passengers). Secondly provided the goods (the vehicle -Ford Transit) are used by the vendor wholly in course of making taxable supplies the vat incurred qualifies as input tax & may be claimed as a deduction under section 16(3) (a) of the Act. If not used wholly for taxable supply purposes then apportionment would of vat would have to be applied.Default method for apportionment is turnover based method unless vendor has obtained approval from Commissioner to use alternative method.Hope this helps.
by M. White
15 May 2015
Grants from Setas 3 M. Phalane Sorry if I am being a tad dense, but any income received by any organisation that does training (the corporation trains staff per contracts with various SETA), is exempt from VAT? Or is this the training done with the money received from SDL refunds?
by D. Gray
10 March 2015
Declining a tax type request due to outstanding fees 2 T. Coetzee Thank you for your reply, but would you please be so kind and post a link to the web page, I cant find it. Thank you in advance
by T. Coetzee
02 March 2015
Relevant Material Required to Authenticate New eFiling Profile 0 C. Ackermann Relevant Material Required to Authenticate New eFiling Profile. Are other deceased estate practitioners experiencing difficulties in registering deceased taxpayers on eFiling for the first time? I am finding that SARS are declining registrations. Even when visiting SARS offices they seem unable to upload the documents required and linking this to the case number that is on e-filing notwitstanding my request that they do so. I come away with a different case number. How do I explain to SARS that they MUST give me the same case reference number when they upload the documents that I submit.  
by C. Ackermann
02 March 2015
IRP6 forms 0 A. Colling Albeit that SARS advocates it being so easy to obtain an IRP6 form, especially requesting it from Efiling, in reality it is much more involved. I applied for an IRP6 on Monday, via Efiling for an existing client who became a provisional taxpayer at the end of 2014. It is now two days later and still the provisional status (having requested it under Organisation and tax types) still shows: to be verified. I received an email from SARS yesterday warning me to log onto Efiling and attend to a notification pertaining to the taxpayer. However, nothing was posted on Efiling. After 3 telephone calls to the SARS call centre I was eventually informed that SARS requires the client to first come along to a SARS branch to update his banking details!! This despite the 2014 return having been submitted last year AND the taxpayer receiving a refund from SARS in November 2014 into the same bank account. I do wish SAIT could take this up with SARS. Surely the banking details have nothing to do with issuing an IRP6.  I hate to think what would happen if one had to request an IRPS, say on Thursday 26 February 2015. One would definitely miss the deadline!     
by A. Colling
11 February 2015
Credit Push Payments 4 L. Maguire Well its a year later and I still have issues with this system. My Absa and Nedbank clients couldn't release their VAT last week as there was nothing to release. Same problem with a Standard client today trying to release PAYE.The Debit Pull system was soooooo much better. I'm now reverting to one-off payments or EFTs - which never get matched up correctly :(     
by K. Hopton
06 October 2014
2014 Returns for Individuals 1 J. McLeod We have had exactly the same situation with supporting documents this year. To date supporting documents have been requested for 76% of 2014 returns submitted. We've also had 4 retired individuals for which SARS requested ONLY  proof of accounting fees paid !
by A. Colling
01 October 2014
ITR12 returns 0 A. Colling Albeit that taxpayers earning below R 250 000 (only one IRP5, with no other deductions) do not have to submit an ITR12, SARS continues to show past returns as outstanding on efiling. In fact this is an ongoing problem and was the case when the amount was R 120 000 as well. SARS will in fact not honour a refund in a particular year should previous years returns show outstanding, despite the taxpayer qualifying under the so-called R 250 000 rule for said prior years. Is it possible for SAIT to take this up with SARS please.
by A. Colling
15 July 2014
VAT on purchases prio VAT REGISTRATION 2 T. Zuma Section 18(4) of the Vat Act provides that an input tax adjustment may be claimed on goods /services applied for taxable purposes which were previously applied for non taxable purposes.The input tax adjustment amount is calculated by applying the tax fraction(14/114) to the lesser of adjusted cost or open market value of the goods. The input tax adjustment which is deductible under S16(3)(f) of the Act may be claimed in the tax period that the application of the goods takes place . Documentary Requirements: refer Table C item E of I/Note 49(issue 2) issued by SARS.Section 18(4) of the Vat Act provides that an input tax adjustment may be claimed on goods /services applied for taxable purposes which were previously applied for non taxable purposes.The input tax adjustment amount is calculated by applying the tax fraction(14/114) to the lesser of adjusted cost or open market value of the goods. The input tax adjustment which is deductible under S16(3)(f) of the Act may be claimed in the tax period that the application of the goods takes place . Documentary Requirements: refer Table C item E of I/Note 49(issue 2) issued by SARS.The input tax should be deducted under the adjustments field of the Vat 201 return.
by M. White
04 July 2014
Singe registration- VAT registration 0 M. Bredell so. I've submitted two VAT applications via the single Registration process on e-filing, and both received a letter under: Risk Validation: Interview and Rejection (Enterprise), requesting relevant material (which is almost all the docs one would submit with a manual registration). So my question is: what is the use of the registration process on e-filing, if we have to go into a SARS branch anyways and presenting the documentation? What triggers these 'Risk Validations'?Martin
by M. Bredell
25 June 2014
DTR01 and DTR02 Forms on Efiling 0 M. Naidoo Is anyone experiencing problems with these documents only . We cant print  or save these forms.We have managed to efile one  form but when we go back in to print it, it desnt allow us to. No word from SARS on their website regarding the problems with these forms. Anyone else having the same issue?
by M. Naidoo
20 May 2014
Withholding tax on interest on loan from foreign entity 1 M. Lustgarten Withholding Tax on Interest
by M. White
13 March 2014
Non executive director fees - Public companies PAYE 0 G. Hardy I have recently completed an opinion regarding the above matter. Whilst every matter is dependent upon the specific facts in that instance II would me to find out if anyone knows what SARS official or unofficial stance is on matter. Whilst one can examine the law, look at the psp legislation and various other authorities it still gives the client guide little guidance as to what SARS actually will do if anything. I have examined the law as well as SARS practice notes corrector incorrect. Practically what is a SARS official general reaction when faced with this if any.
by G. Hardy
09 December 2013
Penalties on Vat201 returns for 201309 1 S. Maharaj Normal 0 false false false EN-ZA X-NONE X-NONE MicrosoftInternetExplorer4 Hi Mr.Maharaj Based on what SARS states per its "calendar screen” dated 26/6/2013 under its website , your understanding is  clearly correct . So hopefully it’s a system error on their part and not something sneaky as you say. /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;}
by M. White
04 November 2013
Tax Exemption of Political Parties 2 A. Ebersohn Thank you for your input.  Much appreciated ! 
by A. Ebersohn
17 October 2013
SA Tax Standards 1 S. Klue Please could you confirm the following with regard to the standards - The date issued on the publication's is May 2011  however the requirement to join regulatory bodies by SARS was 1/7/2013 therefore the true regulation of practitioners and the therefore the standards should have come into effect  from this date only. Prior to this practitioners were issued numbers by SARS but not necessarily regulated. (unless this refers to the act itself 2011 please advise - based on the continuing question below)the requirements in the standards to verify documents by practitioners almost like auditors would, or to obtain letters of engagement was not necessarily done prior to 2013/7/1 and this would be cause for concern if the act/standards were enforced at a backdated period. Would it be advised to recheck all returns incase there was an error? at what cost to the practitioners? at least if the effective date remains 2013/7/1 an awareness is there as to the requirements and standards to be met  while it is of absolute importance to adhere to the newly enforced regulations by practitioners is there any confirmation from SARS and the regulatory bodies that the changes will be effective only from 1/7/2013 and that there will be no recourse dating back prior to this period?H1H2H3H4H5H6
by C. Young
03 September 2013
New IT12C forms 4 J. Bekker Hi there, SAIT advised that if you do your own return, you should tick NO on the question whether the return is filed by a tax practitioner. Did you see the media release from SARS? I just had to laugh. They say that the efiling system crash is untrue. Find attached media release.
by J. Bekker
05 July 2013
1998 Company Tax Returns and prior_Efiling 0 G. Hardy I am unable to request 1998 company tax returns and prior on efiling. Could some assist in letting me know what the correct procedure is or alternatively request via efiling?
by G. Hardy
29 May 2013
STC & DWT 3 M. O'Hara Indien 'n lid van 'n BK 'n debietlening het van R1000 000.00 sal daar geagte dividendbelastingbetrokke wees of byvoordeelbelasting of beide? Dankie
by S. Truter
21 May 2013


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