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  • 北京赛车pk10一期计划: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 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: 27/06/2019 1:25 PM     print this page ?
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    ?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 enforce 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.


  • 敲黑板!“信息公开”不是“隐私公开”! 2019-08-18
  • 这下就真的更加坐实你的老蚕了,所有网友都是见证!想赖都赖不掉了。 2019-08-16
  • 林志玲现身机场穿粉色上衣变活力少女 2019-08-14
  • 向“久拖不办”背后“伪作为”顽疾坚决说不 2019-08-11
  • 全国京东大鼓星火日活动举行 2019-08-08
  • 大牌开讲了丨颈椎有“烦心事”,听骨科专家如何化解 2019-08-07
  • 商务部公布多项进口产品反倾销调查文件 2019-08-07
  • 旅游市场再创佳绩端午假期河北接待游客2026.77万 揽金147.79亿 2019-08-03
  • 这是很容易检验的!家庭是按需分配的,也是各尽所能的。笑博士在家中,除按需分配外,还有什么是需要从家中按劳分配的,跟大家讲讲如何? 2019-08-01
  • 候选企业:泸州老窖股份有限公司 2019-08-01
  • 霍金长眠英国“荣誉宝塔尖” 2019-07-31
  • 重磅 江西省委副书记李炳军同志任省委党校校长 2019-07-31
  • 证监会核发两家企业IPO批文 筹资总金额不超10亿元 2019-07-26
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  • 【大家谈】越开越大的开放大门,通往又一段“中国奇迹” 2019-07-22
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