Month: February 2023

17 February 2023 – As communicated on 14 February, a reminder of the impact of the upgrade of the eFiling platform. In our pursuit of achieving Vision 2024 of a smart, modern SARS with unquestionable integrity that is trusted and admired, our vision is underpinned by 9 strategic objectives, and of importance in this regard is Strategic Objective 6, which deals with availability of our digital channels and no security breaches due to known risks.

Pursuant to these strategic objectives, and delivering on our important services, we are working hard to ensure that our digital platforms and technology infrastructure are secure, and free of known vulnerabilities by performing regular maintenance.

Planned maintenance will take place on Friday, 17 February 2023 from 20:00 until 6:00 on Saturday morning. During this time frame, you may experience intermittent service interruption on eFiling. We apologise for any inconvenience that may be caused.

Source: SARS Tariffs
Reminder – Upgrade of the SARS eFiling Technical Platform

17 February 2023 – The Pinetown branch will be closing today (17 February 2023) at its current address of 36 Kings Road.
Pinetown. It will be reopening as a Pop-up Branch at Union Main Centre (parking area), 45 Josiah Gumede Road, Pinetown on 20 February 2023. Operating hours:  08h30 – 15h00 Monday, Tuesday, Thursday and Friday; 09h30 – 15h00 Wednesday. All current services will be offered at the new location by appointment.

Source: SARS Tariffs
Pinetown branch closure

16 February 2023 – The Excise submission and payment dates for 2023/2024 have been published.

Source: SARS Tariffs
Excise – Submission and payment dates

14 February 2023 – In order to comply with the Financial Action Task Force (FATF) requirements, SARS aims to record all beneficial owners of newly registered Trusts.  The Trust Registration query on SARS Online Query System has been enhanced to allow for the capturing of the beneficial owner’s details. For more information, see the updated Guide for the SARS Online Query System.

Source: SARS Tariffs
Trust Registration Beneficial Owners Details

14 February 2023 – We are aware of connection issues with Live Chat on eFiling. Our technical team is in the process of resolving it. Our apologies for the inconvenience.

Source: SARS Tariffs
SARS Live Chat

13 February 2023 – Individual provisional taxpayers are required to submit their second provisional tax return (IRP6) before or on 28 February 2023. This is for the tax year 2023, which runs from 1 March 2022 to 28 February 2023.

Two provisional tax returns are required from individual provisional taxpayers during a tax year: one for the first six-month period (due end of August) and one at the end of the tax year (due end of February).

Who is a provisional taxpayer: A provisional taxpayer is any person who receives income or to whom income accrues other than remuneration, an allowance, or an advance. If you have other sources of income above your salary that meet the requirements for provisional tax, you may be a provisional taxpayer. Important note: earning extra income does not automatically make you a Provisional taxpayer. Your income must meet the requirements for provisional tax for you to qualify as a provisional taxpayer.

Submission requirements: In relation to the second period, as a provisional taxpayer, you are required to estimate your taxable income for the full tax year and submit a provisional tax return, together with payment where applicable (after having considered any provisional tax payment made in the first period and any employees’ tax paid for the tax year). Click here to calculate the provisional tax payable.

How to file: Activate your provisional tax status on your eFiling profile by selecting the ‘User’ and ‘Tax Products’ tabs.  Once activated, select the ‘Returns’ tab to access your provisional tax (IRP6) return.

For more info, see the Provisional Tax webpage.

 

Source: SARS Tariffs
Individual provisional taxpayers’ deadline

13 February 2023 – Invitation to a webinar on Tax Directives

SARS will host a webinar on Tax Directives to assist taxpayers to comply with their tax obligations.

A tax directive is an official instruction from SARS to a taxpayer’s employer or fund manager to deduct tax at a set rate, determined by SARS. This directive ensures that a fair tax rate is paid on your earnings, especially for larger or irregular payments. An approved tax directive is only valid for the tax year or period that it was applied for.

The following topics will be covered:

• Types of Tax Directives
• Type of Tax Directives by Tax Practitioners on behalf of Individuals and Employers
• Tax Directive application process
• Timelines for the Tax Directives applications
• Tax Directive updates/ changes
• Access to Tax Directives via eFiling

Taxpayers have the right to lodge a dispute when they are not in agreement with an assessment. The aim of this webinar is to educate taxpayers about their rights and obligations relating to the dispute process.

The following topics will be covered:

• Definition of the dispute process and the types of disputes that exist.
• Time frames for different disputes to be lodged
• What channels are available for the various dispute processes
• The timelines in which disputes and appeals are finalised.
• What is Alternative Dispute Resolution (ADR)?
• Common errors that lead to rejection of disputes and delay the dispute process.

The details of the webinar are as follows:

Date: Thursday, 16 February 2023
Time: 17:00-19:00

YouTube:  https://youtube.com/live/CrjDUA3Tzm0?feature=share

Source: SARS Tariffs
Webinar on Tax Directives – Reminder

10 February 2023 – Value-Added Tax Act, 1991

• Binding General Ruling 28 (Issue 3) – Electronic services: Specific requirements relating to credit and debit notes, exchange rates, and advertised or quoted prices

Title expanded to include “Specific requirements relating to credit and debit notes, exchange rates, and advertised or quoted prices”

Source: SARS Tariffs
Legal Counsel – Binding General Rulings (BGRs) 21–40

10 February 2023 – Value-Added Tax Act, 1991

• Binding General Ruling 28 (Issue 2) – Electronic Services

Source: SARS Tariffs
Legal Counsel Archive – Binding General Rulings

10 February 2023 – We are aware of technical issues affecting a number of our digital services. Our technical teams are hard at work to resolve these and we apologise for any inconvenience caused.

 

Source: SARS Tariffs
SARS Systems