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Interim solution for the inclusion of medical scheme fees tax credit on IRP6

25 July 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

The first period Return for Payment of Provisional Tax (IRP6) for the 2013 tax year is due by 31 August 2012.

Effective 1 March 2012 the medical scheme contribution deduction for taxpayers aged below 65, was replaced by a medical scheme fees tax credit and is applicable to a person or a dependant, with or without a disability. The medical scheme fees tax credit must be offset against tax payable when completing the IRP6 return.

Therefore, as an interim solution for the first period 2013, taxpayers below the age of 65 completing their IRP6 returns are requested to include the medical scheme fees tax credit amount with the Employees' Tax amount, for the six month period, as indicated in this document (click to download).


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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