FAQ - 4 November 2015
04 November 2015
Posted by: Author: SAIT Technical
Author: SAIT Technical
1. How do I submit bulk
third-party data (IT3’s) to SARS?
Q: I have a
client that needs to submit about 53 IT3 certificates to SARS. How do I do this?
submissions are rather complicated and unfortunately we do not have the
requisite expertise to provide you with sufficiently detailed guidance in this
SARS have a webpage dedicated to IT3b submissions: http://www.sars.gov.za/ClientSegments/Businesses/Mod3rdParty/Pages/default.aspx
Aside from submitting via efiling (which limits you to 20
IT3b’s), you can submit via Secure web (HTTPS) or Connect Direct (C: D). Here’s
a link to the SARS page dealing with this:
There are detailed SARS Guides that provide guidance on
Secure web (HTTPS)
Connect Direct (C: D)
SARS has also provided an email address for persons who need
help with these submissions:
This material will provide you with a good foundation.
2. Two separate travel
allowances, one logbook – how do I claim?
Q: I have a
client who has a Travel Allowance (code3701) and a Use of an Employer Provided
Motor Vehicle allowance (code3802) reflecting on his IRP5. Can he claim for
both codes? He did keep a log book.
He mentioned that his insurance, license fees, and
maintenance were fully/partially reimbursed by his employer. Must he fill in
A: Point number
4.9.3 of SARS Interpretation Note 72 mentions that:
"A deduction is not, however, available when an employee is
granted the right of use of the employer’s motor vehicle and a travelling
allowance in respect of the same motor vehicle. In this situation the employee
is not permitted to claim any deduction for business travel against the travel
allowance. Any adjustments to taxable income must be made to the cash
equivalent of the value of the taxable benefit of the company car under the
business use reductions set out in 4.5.2.”
Para 7(8) of the 7th Schedule requires that the
employee bear the full cost of insurance, maintenance, etc in
order to get the ‘deduction’ against the company car fringe benefit amount. If
the taxpayer was reimbursed by the employer, then he cannot get the applicable
Please also see SARS IN 14 for more guidance on travel
Disclaimer: Nothing in these queries and answers 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 answers, SAIT do not accept any responsibility for consequences of decisions taken based on these queries and answers. It remains your own responsibility to consult the relevant primary resources when taking a decision.