SARS Important Dates

• Guide to Withholding Tax on Royalties Return
  Download PDF Guide Summary This webpage provides guidelines regarding the completion of the Withholding Tax on Royalties return (WTR01), how to make payment on eFiling and apply for a refund using the Rev16 form. Please note that any reference to a section in this webpage, unless otherwise specified, refers to a section of the Income […]
  Phuti Mochueneng
• Guide to DA 176 Enviromental Levy Account for Electricity Levy
  Download PDF Guide Summary This webpage is to assist licensees of Manufacturing Warehouses (VM) in the Electricity Generation Industry in South Africa: To complete the monthly Environmental Levy Account for Electricity (DA 176) correctly and To ensure that the correct levy is brought to account. Completion of the DA 176 Monthly Electricity Levy Account The […]
  Bridget Muthali
• Guide to Change of Banking Details
  Download PDF Guide Summary The purpose of this Webpage is to assist individual taxpayers / representative taxpayers / employers / representative employers /VAT vendors / representative vendors and tax practitioners to understand their obligations when they need to change banking details at the South African Revenue Service (SARS). This guide prescribes all the legal requirements […]
  Bridget Muthali
• SC-CW-01-07 – Inbound and Outbound Duty and Tax Free Shops – External Policy
  Download PDF Policy Purpose The purpose of this webpage is to explain the requirements, namely: A duty and tax free shop for the sale of goods to Inbound and Outbound travellers is a licenced facility, in terms of Section 21(1) of the Act, situated at approved international airports. The facility operates under the warehousing regime […]
  Phuti Mochueneng
• Guide to Help You eFile
  Download PDF Guide Summary The purpose of this webpage is to assist taxpayers with the Help-You-eFile (HYEF) function on eFiling. Help-You-eFile is a service on the SARS eFiling website that allows you, the taxpayer, to interact with a SARS Service Consultant, while the Service Consultant shares the displayed view of your eFiling profile screen. This […]
  Phuti Mochueneng
• Guide on access to audit files
  Download PDF Guide Summary The purpose of this Webpage is to assist taxpayers and their statutory auditors in understanding their rights and obligations in relation to SARS requesting access to the audit files. Introduction In 1998, the South African Institute of Chartered Accountants (SAICA) issued a Circular Minute 5/98 which stipulated the procedures agreed with […]
  Bridget Muthali
• Guide to Administration of Exchange of Information Mandatory Disclosure Rules (MDR)
  Download PDF Guide Summary In adopting the International Tax Transparency Standards, a function on SARS eFiling is implemented to enable Mandatory Disclosure Rules (MDR) reporting requirements by following this reporting standards, it will strengthen the integrity of reporting under Common Reporting Standards (CRS). The MDR Disclosing Entity will be allowed to register and activate MDR […]
  Bridget Muthali
• Guide to Manage Submission of Third-Party Data
  Download PDF Guide Summary In pursuit of improving the tax ecosystem, one of SARS strategic objectives is to work with and through stakeholders, to ensure simplicity in their tax compliance responsibilities. Considering that, this webpage seeks to describe how taxpayers’ and organisations/entities can manage their submission of third-party data to SARS. The webpage unpacks the […]
  Bridget Muthali
• Guide to DA 180 Environmental Account For Carbon Tax
  Download PDF Guide Summary The purpose of this Webpage is to assist business entities that generate carbon emissions liable to carbon tax in South Africa, to complete the DA 180 Environmental Account for Carbon Tax and its annexures. Carbon Tax Account Administration The business entity must be registered with the South African Revenue Services (SARS) […]
  Bridget Muthali
• Guide for Employers in respect of Allowances
  Download PDF Guide Purpose The purpose of this Webpage is to assist employers in understanding their obligations relating to allowances paid or payable to their employees. Scope This basic guide explains the methods to be applied by the employers in respect of allowances paid or payable to employees and includes the legislation requirements as well […]
  Bridget Muthali