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  • 北京赛车pk10稳赢赌法:Welcome to the Tax Practitioners webpage

    ?
    SARS places great value on a healthy professional relationship with Tax Practitioners who are key in providing a service to our clients the taxpayers.

    SARS is therefore committed to:
    • Engaging with practitioners continuously and constructively
    • Providing access and channels to practitioners
    • Specific Service offerings to registered practitioners
    • Providing specific communications for Practitioners
    Here you will find the latest information and updates from SARS to assist you in serving your clients and in broadening the culture of tax compliance.
    ?

    What's New:

    北京赛车pk10技巧 www.zzff8.com For more FAQs on the Primary User, click here. For more general Tax Season FAQs, click here.

    ?

    For more information on where to see it on eFiling, click?here.

    • 23 June 2017 - Tax Practitioner Connect newsletter Issue 8

    • 13 June 2017 - Dividends Tax Tables - Summary of DTA rates

      An updated?summary of the withholding tax rates as per the South African Double Taxation Agreements currently in force?(Africa and the rest of the world) was published.?

    • 9 June 2017 - Non-Executive Directors: VAT Registration

      On 10 February 2017, SARS issued binding general ruling (BGR) 41 which confirms that a Non-executive director (NED) who carries on an enterprise in/partly in SA is required to register and charge VAT in respect of any director’s fees earned for services rendered as an NED if the value of such fees exceeds R1 million in any consecutive 12-month period.?

      A NED is required to register and charge VAT on fees with effect from 1 June 2017. In addition, a NED may also choose to register for VAT on a voluntary basis where the fees earned are a minimum of R50 000 in a 12-month period.

      SARS has been receiving several operational queries regarding the VAT registration process and in particular, practical considerations for non-resident NEDs. In addressing these please note the steps in the VAT registration process, channels for registration, financial information and other related information:

      VAT Registration process

      The normal VAT registration requirements must be followed.

      The following options are available for purposes of making the application:
      • via eFiling
        • If the applicant is an existing eFiler, he/she can register for VAT via the RAV01 form. The applicant will be informed via eFiling if an interview is required in which case the VAT application (VAT101 form) must be completed.??
        • If the applicant is not an eFiler, he/she must first register as an ‘eFiler user‘ and can then register for VAT via the RAV01 form
      • At a SARS branch: the applicant can complete the VAT101 form and submit it in person at the nearest SARS Branch
      • Important information to be completed:
        • The nature of person must be “sole proprietor”
        • The liability date must be 1 June 2017 unless the NED chooses an earlier date of liability
        • The main industry classification code is 2572

    A NED applying for payments basis of accounting for VAT must do so by selecting the relevant option on the VAT registration application form. Please note that the payments basis option only applies where the total value of taxable supplies made by a NED does not exceed R2.5 million in a 12 month period.

    Financial Information

    The following documents will be accepted as proof of turnover/financial information:

    • Copy of letter of appointment as NED;
    • Copy of the minutes of the director’s meeting;
    • Copy of a service contract/ agreement; or
    • IRP5/IT3(a) certificate with source code 3620 (Directors Fees – RSA Resident NED) or 3621 (Directors Remuneration – Non-Resident NED)
      • Note: IRP5/IT3(a) certificates with these source codes will not be available prior to the issuing of the 2018 certificates by employers being April - May 2018
      • IRP5 certificates with source code 3620 will only be available where voluntary PAYE was withheld

    Practical considerations apply to non-resident NEDs

    • The VAT registration process and supporting documents as highlighted above, will apply
    • The non-resident NED will have to appoint a representative vendor in SA, who controls the NED’s affairs in SA or manages any enterprise of the NED in SA
    • Details of a SA bank account must be provided.

    Any additional queries may be sent to [email protected]?or call the SARS?Contact Centre on 0800 00 7277.

    • 15 May 2017 - Introduction of improvements to the Dispute management process
    On 15 May 2017 SARS introduced important changes and improvements to its current dispute management process as part of our ongoing commitment to delivering a better service to taxpayers, read more.

    Useful links:

    Last Updated: 26/08/2019 11:35 AM     print this page ?
    FIND A PUBLICATION
    FIND A FORM
    FIND AN FAQ

    ?Top FAQs

    What is a default Primary User?
    A Primary User is a default username that is selected by the user to access eFiling.

    Why do I need a default Primary User?
    The purpose of a default Primary User is to enable users to utilise a single username when accessing eFiling. This is mainly for users with multiple profiles linked to their identity number.

    How do I create a default Primary User?
    Upon first login as of 1st July 2019, a user with multiple usernames will be prompted to select their default Primary username from a list of existing usernames, linked to their identity number.

    How will I access my other profiles, once I have created a default Primary User?
    All existing profiles, associated with a user’s identity number, will still be accessible when the user logs in with their primary username.

    Can I choose not to select a default Primary user?
    No. All users will have to select a default primary user in order to use eFiling, Otherwise, they will not be able to access eFiling functionality.


  • 美国首届“‘一带一路’亚洲商务论坛”即将在堪萨斯州举办 2019-10-08
  • 久久为功,扎实推进生态宜居的美丽乡村建设 2019-10-02
  • 秦春成任桂林市代市长 周家斌辞去市长职务(图简历) 2019-10-02
  • 回复@看着就想笑:你这种伪高工就是计划经济的产物,在市场经济中必然被淘汰!你肯定不会喜欢市场经济。但淘汰你正是市场经济不可比拟的优势:任何人都别想跟着混! 2019-10-01
  • 【专题】书记、市长去哪儿 2019-09-24
  • 武警驻滇某部坚持以考促训 现场评判现场亮分 2019-09-23
  • 【纯黑攻略】《恶灵附身2》逃生再临p3 2019-09-21
  • 康师傅控股有限公司获第十二届人民企业社会责任奖年度扶贫奖 2019-09-20
  • 浙江省网络文明公益宣传创意作品展示 2019-09-20
  • 一切都是老板炒工人的鱿鱼 2019-09-17
  • 丰田致享直降1.3万元 少量现车欲购从速 2019-09-15
  • 电影人共聚“微博电影之夜” 张艺谋:如果不当导演就当守门员 2019-09-15
  • 中国三星获第十二届人民企业社会责任奖年度扶贫奖 2019-09-14
  • 巴川中学王苗:留守儿童长大了 2019-09-14
  • [微笑]建议你去学学边际理论!基本需求免费与高级需求收费并不矛盾,相反是更有利于保持社会的良性循环。 2019-09-10
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