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:

  • 17 October 2017 - Tax Practitioner Connect newsletter Issue 9

  • 20 September 2017 - A reminder that you can see refund details on eFiling
    • Did you know you can see your refund amount and payment date on the Statement of Account (SOA) on eFiling?
    • Do you owe SARS? Then you can see the details on your Notice of Assessment on eFiling.

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 f 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 NEDEnquiries@sars.gov.za 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: 17/10/2017 9:25 AM     print this page
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