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Where must donations be declared in the ITR12?

28 January 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: Please can you help me, I need to show on an individual’s tax return a donation of R100k made to his daughter, where I can fill this in on the tax return?

A: The payer of a donation does not disclose the donation in the ITR12 return unless the donation is deductible in terms of section 18A of the Income Tax Act (ITA) , then such deduction will be claimed. No specific provision in the ITA deals with the submission of the return but the payer must however disclose the donation on the IT144 donation form and as the donation tax must be paid by the end of the following month it is our view that the form must be submitted to SARS within this time as well.

The recipient’s daughter would have to, where the donation is tax exempt, disclose the donation received as non-taxable income in her ITR12 return.

Please click here to access the IT144 form.

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.


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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