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  • pk10定位胆技巧稳赚:Welcome to the Tax Practitioners webpage

    ?
    SARS places great value on a healthy professional relationship with Tax Practitioners who are key in providing a service to our clients the taxpayers.

    SARS is therefore committed to:
    • Engaging with practitioners continuously and constructively
    • Providing access and channels to practitioners
    • Specific Service offerings to registered practitioners
    • Providing specific communications for Practitioners
    Here you will find the latest information and updates from SARS to assist you in serving your clients and in broadening the culture of tax compliance.
    ?

    What's New:

    pk10赛车群 www.xcuna.com For more information on where to see it on eFiling, click?here.

    • 23 June 2017 - Tax Practitioner Connect newsletter Issue 8

    • 13 June 2017 - Dividends Tax Tables - Summary of DTA rates

      An updated?summary of the withholding tax rates as per the South African Double Taxation Agreements currently in force?(Africa and the rest of the world) was published.?

    • 9 June 2017 - Non-Executive Directors: VAT Registration

      On 10 February 2017, SARS issued binding general ruling (BGR) 41 which confirms that a Non-executive director (NED) who carries on an enterprise in/partly in SA is required to register and charge VAT in respect of any director’s fees earned for services rendered as an NED if the value of such fees exceeds R1 million in any consecutive 12-month period.?

      A NED is required to register and charge VAT on fees with effect from 1 June 2017. In addition, a NED may also choose to register for VAT on a voluntary basis where the fees earned are a minimum of R50 000 in a 12-month period.

      SARS has been receiving several operational queries regarding the VAT registration process and in particular, practical considerations for non-resident NEDs. In addressing these please note the steps in the VAT registration process, channels for registration, financial information and other related information:

      VAT Registration process

      The normal VAT registration requirements must be followed.

      The following options are available for purposes of making the application:
      • via eFiling
        • If the applicant is an existing eFiler, he/she can register for VAT via the RAV01 form. The applicant will be informed via eFiling if an interview is required in which case the VAT application (VAT101 form) must be completed.??
        • If the applicant is not an eFiler, he/she must first register as an ‘eFiler user‘ and can then register for VAT via the RAV01 form
      • At a SARS branch: the applicant can complete the VAT101 form and submit it in person at the nearest SARS Branch
      • Important information to be completed:
        • The nature of person must be “sole proprietor”
        • The liability date must be 1 June 2017 unless the NED chooses an earlier date of liability
        • The main industry classification code is 2572

    A NED applying for payments basis of accounting for VAT must do so by selecting the relevant option on the VAT registration application form. Please note that the payments basis option only applies where the total value of taxable supplies made by a NED does not exceed R2.5 million in a 12 month period.

    Financial Information

    The following documents will be accepted as proof of turnover/financial information:

    • Copy of letter of appointment as NED;
    • Copy of the minutes of the director’s meeting;
    • Copy of a service contract/ agreement; or
    • IRP5/IT3(a) certificate with source code 3620 (Directors Fees – RSA Resident NED) or 3621 (Directors Remuneration – Non-Resident NED)
      • Note: IRP5/IT3(a) certificates with these source codes will not be available prior to the issuing of the 2018 certificates by employers being April - May 2018
      • IRP5 certificates with source code 3620 will only be available where voluntary PAYE was withheld

    Practical considerations apply to non-resident NEDs

    • The VAT registration process and supporting documents as highlighted above, will apply
    • The non-resident NED will have to appoint a representative vendor in SA, who controls the NED’s affairs in SA or manages any enterprise of the NED in SA
    • Details of a SA bank account must be provided.

    Any additional queries may be sent to [email protected]?or call the SARS?Contact Centre on 0800 00 7277.

    • 15 May 2017 - Introduction of improvements to the Dispute management process
    On 15 May 2017 SARS introduced important changes and improvements to its current dispute management process as part of our ongoing commitment to delivering a better service to taxpayers, read more.

    Useful links:

    Last Updated: 04/02/2019 9:38 AM     print this page ?
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  • “三聚氰胺”受害儿童父亲敲诈案再审:不构成犯罪 2019-06-15
  • 端午节,跟随习近平找寻中华民族“精气神” 2019-06-14
  • 王晓光:新时代的企业社会责任管理必须进行创新升级 2019-06-14
  • 楼市下半年或持续降温 房地产长效机制加速推进 2019-06-08
  • 新疆优秀出版物上网工程 2019-06-05
  • 长城新媒体集团有限公司 采访设备采购公告 2019-06-03
  • 栗战书会见吉尔吉斯斯坦总统热恩别科夫 2019-06-01
  • 创新体制机制为振兴龙江提供人才保障 2019-05-27
  • 候选企业:中国东方航空集团公司 2019-05-22
  • 广东梅州:以农村信用体系建设促进社会治理显成效 2019-05-22
  • 何穗翻牌吴亦凡鹿晗 明星健身房宣传片大爆料健身 明星 2019-05-21
  • 羽联排名:国羽女双排名首 桃田贤斗逼近前十 2019-05-20
  • 保罗带伤命中绝杀 邓肯:看他打球真的叹为观止 2019-05-20
  • 地方党政领导干部安全生产责任制规定出台 2019-05-19
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