A number of guides have been released by SARS

The guides issued by SARS, including details of what each guide relates to and what has been updated, are listed below:

Guide for tax rates/duties/levies (Issue 15):

•  The guide has been updated to provide for the latest tax rates, duties and levies applying in South Africa;
• The guide is available here.

Guide for completion and submission of employees’ tax certificates:

• This guide has been updated to clarify the provisions of paragraph 13(2) and 14(5) of the Fourth Schedule to the Income Tax Act. Details regarding the submission of a deceased employees’ tax certificate to an executor or a representative taxpayer of the deceased employee, within 14 days after the date of death, have been added.
• The guide is available here.

Guide on how to submit an income tax return via the SARS MobiApp:

• This new guide details, inter alia, how to respond to an auto assessment, and how to respond to an estimation assessment issued by SARS. You will now receive correspondence on your application to change your residency status via SARS MobiApp. Additionally you can submit your previous year of assessment income tax return (ITR12) via the SARS MobiApp.
• The guide is available here.

Guide on how to submit your individual tax return via eFiling:

• The guide was updated to indicate that SARS may raise an additional or reduced estimated assessment where the taxpayer fails to submit relevant material after more than one request for such relevant material. The taxpayer will be allowed to upload the supporting documents via eFiling.
• The guide is available here.

25/02/2022