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Topics   Replies Score Author Latest Post
Outstanding Debt 4 C. Chauruka Please consult TAA and more relevant solutions can be utilized
by S. Malaza
Monday, 03 June 2019
Paying for Admin Penalties via Standard Bank 1 Z. Meyer With regards to SARS payments initiated through eFiling, I have given up on Standard bank. Tired to escalate the matter via Standard Bank and SAIT, but no person in S/B seem to know how the link must be acitvated. All other have a very easy process, load payment on eFiling and client log-on and approve. Standard bank clients just can not get it to work. Thus, they make the payment themselves and I provide them with the reference number. I have not had any client coming back to say the reference number is too long. What is important that they select the correct SARS account. As for reference number changing, have not noticed that. Amount owing changes with interest added every time a statement is requested.
by R. Oberholster
Thursday, 07 February 2019
VAT on tour operator commission 1 I. Meaker Seems you are referring to a supply which has for example elements of standard rated and zero rated/exempt supplies". Refer sections 8(15) and 10 (22) of Vat Act.Refer paragraph 13.5 pages 114 to 115 of SARS Vat 404 Guide for vendors.Hope this helps.
by M. White
Sunday, 25 November 2018
Turnaround time review/audit prior to 2018 tax return 0 R. Esterhuyse Good Afternoon, We have a number of clients which had outstanding tax returns for years before the 2018 tax return/season. We have submitted these returns in July 2018 but to date the review / audit has not been completed. When we query this with the callcentre the response is that preference will be given to 2018 reviews/audits and no turnaround time can be provided for years prior to 2018. The callcentre says this is according to the service charter, is this correct and is the only option to lodge a complaint with the tax ombud? Thanks Rob
by R. Esterhuyse
Tuesday, 09 October 2018
Trust - donation from loan account back to trust 0 K. du Toit Good day, I have a client who is a trustee and beneficiary of a trust. His loan account in the trust was about R200 000 in 2018 .The account suggested with keeping in mind that the Trust will never be able to pay back his loan account, that he donates R100 000 per year back to the Trust over 2 years. He received a IT144 (donation of cash R83 876.30 and interest R16 123.70) and according to the email they send him, It is a tax deduction for 2018. The Trust is not a registered PBO and no sect 18A receipt is in place. Please assist. According to me it can not be a tax deduction on his personal income tax.
by K. du Toit
Sunday, 30 September 2018
s42 Asset for Share transaction 0 A. van Tonder Good day, I have a query in terms of s42 Asset for Share transactions. Here is the scenario, Person A personally owns 25% of the shares in a private company "B" (Purchased for R25 15 years ago) and a market value of R100m. If they then establish Newco (with 100% shares held by "A" Family Trust) and do a Asset for Share Transaction where A transfers his shares in "B" to Newco and becomes a full time employee of Newco. What is the practical application to utilise the s42(1)(a)(i)(B) full time employment exemption in this case? Ie. does the salary he earns in Newco need to equate to the market value of the shares previously held by him over a period or is the salary earned independent of the transaction?
by A. van Tonder
Monday, 03 September 2018
Provisional tax transfers 0 J. Dunning Hi Has anyone had any transfer requests declined when requesting a transfer of provisional tax from one period to another? We have had a request declined when we requested a transfer from a 2017 3rd to the 2019 first. SARS response is as follows: "Kindly take note of paragraph 28 read with paragraph 29 of the Fourth Schedule to the Income Tax Act ,58 of 1962, which provides that no refund of any amounts of provisional tax shall be made to a taxpayer unless the amount of provisional tax in respect of any year of assessment for which the taxpayer's liability has been assessed by the Commissioner exceeds the amount of the taxpayer's liability for normal income tax. Should you read any contradiction to the above in any provision of the Tax Administration Act, 28 of 2011 (TAA), kindly further take note of section 4 of the TAA, which provides that where that Act is silent with regard to the administration of a tax Act and it is specifically provided for in the relevant tax Act, the provisions of that tax Act apply. " Does anyone know if SARS has now decided to stop allowing transfers of provisional tax from one period to another?
by J. Dunning
Thursday, 23 August 2018
Deceased Estate- Reassessments 0 L. Maguire Hi all, I am assisting with a deceased estate. SARS have reassessed returns dating back to 2002 resulting in tax payable between 2002 and 2009 of R16232.59 Is this acceptable? I would have thought it fell outside the prescription period?
by L. Maguire
Wednesday, 25 July 2018
Relocation Allowance 0 C. Sitotombe Good morning. I have a client who was paid an upfront amount for relocation allowance (moving to East Africa). I need to know if he can claim the expenses that he incurred. The allowance was just a lump-sum, fall under code 3713 but the client did keep receipts for flight costs, temporary accommodation etc. Also the client rented out his house but on his move back he to fix the damages caused by the tenant as well as a huge electricity bill, can he claim for this as well. Thanking you in advance.
by C. Sitotombe
Tuesday, 10 July 2018
E-Filing Training for Tax Practitioners 1 E. Pretorius Good dayI will also like to find out if you provide any efiling training in Durban for Tax practitioners?Can I call you for assistance or should I call SARS?
by S. Mkhize
Friday, 06 July 2018
Tax benefits gained from offering scholarships and bursaries 0 C. Van Niekerk Hi guys, I have a client that was approached by a service provider to assist the company and its employees to restructure the payroll packages to include a scholarship/bursary in order to reduce PAYE. They offer this services in terms of Section 10(1)(q) and ask a fee to assist per employee. My question is how will SARS see this as it is company asking fees for lowering employees tax? Has anybody else seen this in the industry? Thanks in advance.
by C. Van Niekerk
Friday, 22 June 2018
Qualifying Medical Expenses 1 K. du Toit Non Prescriptive Medicine unfortunately do not qualify.See definition of " Qualifying Medical expenses " as defined under section 6B of the Income Tax Act.
by M. White
Tuesday, 17 April 2018
Donations tax payable due to S7c in trusts 1 T. Wilcox The donor is liable to pay donations tax within the prescribed period .If not done , then donor & donee are jointly and severally liable for the donations tax.(refer section 59 of Income Tax act.
by M. White
Saturday, 24 February 2018
TCC/ Good Standing declined even if Compliant 2 A. Goosen I suggest you lodge a complaint with the Office of The Tax Ombud(OTO) on the basis that this is a matter to be dealt with in terms of section 18(5) of the Tax Administration Act. Refer to the notes of SAIT Presentation delivered by the OTO on 14 02 2018 under the heading " Compelling Circumstances - item a) raises systemic issues and heading " Systemic Issues (section 18(5)" Item 3.-Delays in issuing tax clearance certificates".
by M. White
Saturday, 24 February 2018
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
Wednesday, 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
Tuesday, 21 November 2017
Voluntary Disclosure 3 K. du Toit Rather act now or the client will face 200% if he/she gets audited and also referral for criminal investigation.
by M. Moloi
Tuesday, 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
Tuesday, 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
Tuesday, 21 November 2017
CIS001 0 C. Fourie Hi. Has anyone ever heard of SARS officials going around to people/businesses and asking them to complete a CIS001 form?
by C. Fourie
Friday, 10 November 2017


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