FAQ The TAT has expired. Why do I not have my receipt?
Check to see whether you met the timeframes in the latest letter sent by SARS. Once the Final Request For Supporting Documents is issued, you
FAQ: 1. What is the meaning of the letter titled, Employee’s tax (PAYE) on your pension or annuity for tax period 1 March 2023?
To ensure that the correct PAYE amount is deducted monthly and to avoid a significant tax debt to SARS at year-end. The letter is a
FAQ: 2. Why am I receiving a special tax rate
You have been identified as a taxpayer/pensioner that receives more than one source of income of which at least one of the incomes is from
FAQ: A taxpayer and his or her spouse both require only a laptop to conduct their trade of employment. They share an office at home. The room is 100% an office and is used for nothing else. Does this fail the requirement of exclusive use? Should the house have two separate rooms that are used separately by each spouse for their work?
If the home office is clearly divided between the two spouses’ respective spaces, and each space meets the requirements for a home office deduction, then
FAQ: Can a company submit an appeal using the Notice of Appeal (NOA) form?
Yes, the company representative can file a Notice of Objection (NOO), a Notice of Appeal (NOA), a Request for Reasons, a Request for Remission (RFR),
FAQ: Can a company submit an objection using the Notice of Objection (NOO) form?
Yes, on eFiling the company representative can lodge Notice of Objection (NOO), Notice of appeal (NOA), a Request for Reasons, Request for Remission (RFR),), and
FAQ: Can a salaried employee claim a deduction for home office expenses?
If a salaried employee meets the requirements prescribed by the law, they could qualify for a deduction of home office expenses.
FAQ: Can a taxpayer/pensioner choose to be excluded from the use of this tax rate?
Yes, the taxpayer/pensioner may choose not to use this tax rate. In this instance, you are required to inform your fund administrator in writing. Your
FAQ: Can a Trust submit an appeal using the Notice of Appeal (NOA) form?
No, the Notice of Objection (NOO)/Notice of Appeal (NOA) form cannot be used by a Trust. An ADR1 (objection) or ADR2 (Appeal) form must be
FAQ: Can a Trust submit an objection using the Notice of Objection (NOO) form?
No, a Trust cannot utilise the Notice of Objection (NOO)/Notice of Appeal (NOA) form. An ADR1 (objection) or ADR2 (Appeal) form must be submitted to
FAQ: Can I claim for installing desks and shelving as well as chairs etc. for the separate room I have converted into a home office?
Yes, you could qualify for a wear-and tear allowance on these items. Please consult Interpretation Note 47 “Wear-and-Tear or Depreciation Allowance” (Issue 5) for more
FAQ: Can I claim furniture, Wi-Fi expenses, and beverages when calculating my home office expenses?
Furniture and certain Wi-Fi equipment owned by the taxpayer may qualify for a wear-and-tear allowance. Consult Interpretation Note 47 “Wear-and-Tear or Depreciation Allowance” (Issue 5)
FAQ: Can you get solar rebates for Work-From-Home (WFH) if your personal property is running on Solar and part of your property is dedicated to work from home?
If your property is running on your own installed solar power, then you will not have incurred any expenditure and no deduction is permitted.
FAQ: Do I have a choice regarding the use of this new tax rate?
Yes, you have a choice. You can inform your fund administrator to opt out, by so doing, you will be taxed at the nominal tax
FAQ: Do I qualify for this tax deduction if I have renovated a room in my home for the sole purpose of my office space (can I claim for the renovation)?
This will depend on whether the renovation constitutes a repair or an improvement. Repairs may qualify for a deduction if all the requirements are met,
FAQ: During verification of home office expenses by SARS, one of the items requested is evidence that duties are performed mainly in the dedicated office space. What would be accepted as supporting evidence for this question?
Signed confirmation letter from the employer with their employer registration details, the employee’s details, information relating the duties that the employee will perform, the date
FAQ: How do I claim S18A deductions on the ITR12 return?
To claim donations made by the donor in a personal capacity, the following questions must be answered on the return wizard: Do you want
FAQ: How does a pensioner confirm that they are not or are no longer on the fixed tax rate list calculated under the new legislation namely, Para2(2B) of the 4th Schedule?
The fund will have the latest list of impacted taxpayers each year. You must contact the pension administrator to confirm if you have been included
FAQ: How will donations made to the Solidarity Fund during 26 – 30 March 2020 and 01 October 2020 to 28 February 2021 via the Employer be indicated on the IRP5 Certificate?
For any donations made to the fund through your employer during 26 – 30 March 2020 and 1 October 2020 to 28 February 2021, the
FAQ: How will the use of one’s home office for 1 or 2 years impact the CGT calculation on disposal of that property?
When a part of your home is used as a home office, that part is considered to “taint” the primary residence exclusion for CGT purposes.
FAQ: How would SARS determine a more accurate monthly PAYE deduction?
SARS will use the latest data available on our records to calculate the most accurate tax rate. Should your circumstance change during the tax year,
FAQ: I decided to turn the garage which was filled with clutter into an office, I renovated the space (paint, ceiling installation with lights, window, office chair and desk etc.). I own outright and do not pay bond or rent, and also do not have records of floor plans. Am I eligible to make a claim?
You will need to obtain accurate dimensions for the converted garage and rest of the buildings, perhaps from the local council. It is not a
FAQ: I don’t see my IRP5 on my return?
If you have requested your IRP5 or IT3(a) certificate from your employer / ex-employer and the employer has failed to provide such, you can book
FAQ: I have a full time domestic helper who cleans my home office space daily and I pay her cash at the end of the month. What proof would you require in this instance?
Proof of payment must be retained. The domestic worker should sign an acknowledgement of receipt of the monthly payment. As an employer, you would be
FAQ: I have a room that I use for my home office but there is a wall of cupboards that is used for linen storage can I still claim for the home office but exclude the square meters of the cupboards?
Excluding the space for the cupboards will ensure that only expenses relating directly to the home office are claimed.
FAQ: I have a small house and due to the limited space, I use some of the area for working. Am I eligible to claim home office expenses?
The home office must be exclusively used for purposes of the trade. If you don’t have a separate room set aside for you home office,
FAQ: I have always worked from home but never claimed a home office expense deduction. I now know that I could qualify. What deduction can I claim in the current year of assessment for equipment that I purchased in earlier years of assessment?
You may qualify for a wear-and-tear allowance on the asset. It will depend on the useful life of the asset. Please consult Interpretation Note 47
FAQ: I have incurred interest on my mortgage bond, in respect of my home. I use a part of my home as my home office, and meet all of the requirements to claim a home office deduction. Can I claim the mortgage interest?
It has been Revenue practice to allow mortgage interest in the calculation of a claim for home office expenditure. Therefore, for the period ending on
FAQ: I’ve been working from home since start of lockdown in 2020. I make use of my existing space in the house to work from. No special room, I didn’t buy any chair or desk. Am I eligible to claim?
No you will not be eligible, as it does not appear that the part of your home used for trade is exclusively used for trade,
FAQ: If I am a provisional taxpayer and I am in agreement with the new rate, must I still pay provisional tax?
As a provisional taxpayer, you are unlikely to be included in this process therefore, a tax rate calculated under Para2(2B) of the 4th Schedule will
FAQ: If I have solar power during the day, how can I include this in my home office claim because I don’t have receipts for that power?
If no expense has been incurred, no deduction is permitted. Please consult IN 28, paragraph 4.6.2 (b) “Electricity generation” for more detail on installation costs.
FAQ: If I have to pay for a dedicated Wi-Fi / internet link for my home office, would this be claimable?
Wi-Fi equipment that is owned by a taxpayer may qualify for a wear-and-tear allowance. Other Wi-Fi expenditure, for example monthly subscriptions and certain installation charges,
FAQ: If I only use a portion of my bedroom for your home office, am I eligible to claim for a home office?
The home office must be exclusively used for purposes of the trade. A taxpayer will find it very difficult to prove that a portion of
FAQ: If the employer provides data to employees for work purposes, could this qualify for the no-value fringe benefit under paragraph 10(2)(bA) of the Seventh Schedule to the Act?
Yes, if the data is used mainly for purposes of the employer’s business, the employee could qualify for a no-value benefit.
FAQ: Is the new legislation only applicable to taxpayers with more than one annuity income?
The legislation applies to taxpayers who receive multiple sources of income, one of which is from a retirement fund. Note, where a taxpayer receives a
FAQ: To claim home office expenses what documents will be required in order for me to submit my Income Tax return accurately?
The following documents should be included: Letter from employer permitting remote work – including the period that remote work was allowed and where available dates
FAQ: What do I need to keep as proof for electricity, if am using Prepaid electricity for my home office expense claim?
The prepaid vouchers will be acceptable.
FAQ: What happens if I never had an office at home but now I have to sit at home and work due to COVID? Can I still claim home office expenses? Will these expenses be considered for COVID-19 in Year of assessment 2022?
You will not be eligible to claim home office expenses unless the relevant part of the home is regularly and exclusively used for the purposes
FAQ: What if I still owe SARS a substantial amount after this legislation, Para2(2B) of the 4th Schedule has been applied on my Pension or Annuity?
The debt must be paid by the stipulated due date. Should you be aware of other sources of income that you have not told SARS
FAQ: What is the impact of this legislation to my monthly or annual tax obligation?
The application of this legislation ensures that the correct rate of tax is deducted from your PAYE to minimise the shortfall on assessment. Should you
FAQ: What must I do if my IRP5/IT3(a) information for my lump sum is not on my Income Tax Return (ITR12)?
If the ‘Transaction Year’ and the ‘Year of assessment’ differs on the IRP5 certificate the IRP5/IT3(a) tax certificate will not be prepopulated on the return.
FAQ: When claiming home office expenses what exactly does the employer need in the letter to SARS that confirms the employee’s work from home arrangement
The letter from the employer should contain the following: The letter should be on the letterhead of the employer with their registration details including the
FAQ: Where a taxpayer claims home office expenses and the house is in the name of the taxpayer’s spouse, would this impact the CGT calculation when the spouse sells the house?
Yes, home office expenses claimed by a taxpayer will have a CGT impact on the disposal of the property by the spouse. The taxpayer’s use
FAQ: Why would a taxpayer no longer be on the SARS fixed tax rate list if they were on it last year?
The calculated tax rate is valid for a tax year i.e., 12 months. Taxpayer circumstances may change therefore, we relook at the taxpayer inclusion each
FAQ: Will the use of home office equipped for work purposes be allowed as a deduction for employees that have due to the pandemic been working from their home offices? Bearing in mind that in a normal period they would have worked from their employer’s offices.
Yes, provided they meet the legal requirements. An additional requirement for employees is that they must spend more than 50% of their working time in
FAQ: Would insurance excess on the ceiling repair and geyser be allowed? If the geyser is directly above the home office space.
Such an insurance excess on the ceiling repair would be a payment towards a repair, and may qualify for deduction if the requirements for claiming
FAQ: A couple has lived on a boat that is longer than 10m for a number of years. The boat is their primary, and indeed only residence. Will they be exempt from CGT if they sell the boat or will SARS seek to tax any gain on disposal?
A boat used as a place of residence by an individual is specifically included in the definition of a “residence”, as is a mobile home
FAQ: Accreditation for Preferred Trader is a legislative requirement under Customs and Excise Act, 1964 and Customs Sufficient Knowledge under Customs Control Act, 2014. Can we use the results of CSK for PTP? Will Traders have to undertake both assessment
No we cannot use the results from CSK for PTP. PTP is under the 1964 Act while CSK is under the 2014 Act. By law,
FAQ: After I’ve activated my eFiling profile for MPRR, I received a message ‘Go to your nearest branch to verify your bank details’. Why must I do this? Is there another way to verify my bank details, as I don’t have the time to go to a branch?
When you’ve activated your eFiling profile for MPRR, it checks the details we already have on the system, and if there is a difference in
FAQ: After successful completion of the CSK test, who retains accreditation between employer and employee?
Accreditation will remain with the employee and they can take it with them to their next job.
FAQ: After the initial roll-out, how long thereafter can clients start to book tests again?
After the initial roll-out, SARS will determine a date, in relation to its capacity, and announce when the next round of tests can be undertaken.
