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Outstanding ITA34 for 2013 YOA where company was only formed in April 2013

Monday, 31 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The answer to this query is based on legislation as at 2014/03/31.

Q:  Company A – Tax reference XXXXXXXX - Please help.  Our family company needs a tax clearance certificate in order to obtain a National Home Builders Registration Council Certificate (NHBRC), which has to be renewed annually. The TCC has been declined because SARS says we have an outstanding IT14 for 2013. How can that be when the company was only registered 15 April 2013. How do I rectify this?

A: It might be:

1.) That the company's year end ends after April 2013 but on or before December 2013.

2.) That SARS made an error/back-dated the registration. If 1 above is the case, then a tax return has to be submitted. If you is the case inform SARS of the error but the process to correct this will be time consuming, rather submit a dormant return and reapply.



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.

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