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
• 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 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 to Declaration and Return Submission via eFiling
  Download PDF Guide Summary The purpose of this Webpage is to assist clients how to request and submit returns for Excise products (focusing on local manufacturing declarations) on eFiling. Portfolio Management To access the SARS eFiling homepage, the client must: Go to www.sarsefiling.co.za on their internet browser. Click on Login. Enter their username. Click on […]
  Bridget Muthali
• Guide to Deferral of Payment Arrangements on eFiling
  Download PDF Guide Summary The purpose of this webpage is to assist taxpayer to initiate a payment arrangement request on eFiling for outstanding debt. One of the 9 SARS strategic objectives is “Making it easy for Taxpayers to Comply” and in support of this objective, SARS digital channel (eFiling) has been enhanced with the functionality […]
  Phuti Mochueneng
• Guide to Customs Trader Portal for Registration, Licensing and Accreditation
  Download PDF Guide Summary Electronic submission The application types indicated in SC-CF-19-A01 with an E in the submission channels can be submitted either through: eFiling; or The Registration Licensing and Accreditation (RLA) capturing functionality on SARS Service Manager System (SSM). The applicant can submit: New Customs client type or Authorised Economic Operator (AEO) applications; Amend […]
  Bridget Muthali
• Guide to SATMS Through SARS Website
  Download PDF Guide Summary Section 15 of the Customs and Excise Act of 1996 (hereon referred to as the Act) requires that each person entering or leaving South Africa must make a complete a declaration of the goods which they: Have on their person; Are carrying for themselves; or Are carrying on behalf of other […]
  Bridget Muthali