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From category archives: ExtraStar Articles

Tax Filing & Compliance

What is the tax treatment for retirement funds and pension contributions in South Africa?

In South Africa, retirement funds and pension contributions are subject to specific tax regulations under the Income Tax Act and the Pension Funds Act.

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How do I dispute a SARS additional assessment?

If you have received a notice of additional assessment from the tax authority from the South African Revenue Service (SARS), and you believe it to be incorrect or unjustified, you can follow these general steps to dispute it

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What are the requirements for keeping and maintaining proper accounting records in South Africa?

In South Africa, the requirements for keeping and maintaining proper accounting records are outlined in the Companies Act of 2008, the Income Tax Act of 1962, and the Generally Recognized Accounting Practice (GRAP) standards issued by the Accounting Standards Board (ASB) and International Financial Reporting Standards (IFRS) for listed companies. 

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SARS Auto-Assessments: Risks & Duration

Auto-assessments by SARS, or the South African Revenue Service, refer to the automated tax assessment process implemented by SARS to calculate an individual taxpayer's tax liability. This process involves SARS using pre-filled data, such as employer-provided information and third-party data, to calculate a taxpayer's tax liability without the need for a manual tax return submission.

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How can I avoid an audit by the tax authorities?

You can reduce the likelihood of an audit by tax authorities when filing your income tax return with the South African Revenue Service (SARS)

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The Crucial Step: Submitting Your EMP501 to SARS for Compliance

In the world of business, compliance is a fundamental aspect that cannot be ignored. Among the many compliance requirements, one significant responsibility for employers is submitting the EMP501 return to the South African Revenue Service (SARS). This process involves the accurate reporting of employee information, payroll details, and financial statements. While it may seem like just another administrative task, the importance of submitting the EMP501 cannot be overstated. In this article, we delve into the significance of this compliance matter and highlight the key components that make it crucial for every organization

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International Transfer (AIT) Application

SARS has introduced an enhanced compliance system change in relation to the current tax clearance status (TCS) required for the transfer of funds by a taxpayer intending to make use of their foreign investment allowance (FIA) of up to R10 million per calendar year. It has been noted the effective date of this change is 24 April 2023.

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SARS - Solar Installers

A draft public notice from the SARS indicates that the taxman wants to use solar installers to gain additional information on taxpayers.

 

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SARS New Verification Process to Replacement the IT14SD forms

What is an IT14SD form ? Is a Supplementary Declaration for Companies or Close Corporations

 

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VAT

Value-Added Tax is commonly known as VAT. VAT is an indirect tax on the consumption of goods and services in the economy. Revenue is raised for the government by requiring a business that carries on an enterprise, to register for VAT. In doing so, the business will charge VAT on supplies of goods and services made by it, on the importation of goods and on imported services (subject to certain conditions).

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