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 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 to Securities Transfer Tax
  Download PDF Guide Summary Section 1(a) of the Securities Transfer Tax – External Guide states that “This guide applies to the electronic submission of Securities Transfer Tax (STT) declarations and the payment thereof through eFiling”. The Securities Transfer Tax will be exempted if the outright transfer of collateral has no income tax and securities transfer […]
  Phuti Mochueneng
• 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