SARS Tax Practitioner Readiness Programme

Tax Practitioners who register after 1 July are required to successfully complete the Tax Practitioner Readiness Programme and assessment.

Prospective tax practitioner can either:

• Access the material on the SARS website and SARS YouTube TV Channel as self-learning or
• Can register for the live session of 30 August

You can read more on the FAQs from previous sessions here. 

For more information visit that Tax Practitioner Webpage here.

SARS Security System Enhancements

SARS is proposing to extend the use of a one-time pin (OTP) for more functions to certain key updates done on the Registration Amendments and Verification (RAV) form.

This will mean that when an eFiler makes either a security contact detail or banking detail change on the RAV form, they will be requested to capture an OTP (to email or SMS) for the changes to be submitted.

Coming Soon: Restriction of simultaneous logins by the same username

SARS has noted that at some tax practitioner practices, multiple persons use the same user log in details. SARS proposes to change its systems to ensure that a username is only allowed for a single active login session. That means that tax practitioners will have to actively manage the usernames and passwords.

Individual Filing Season 2022/2023

New filing season – correctness of third-party data

This year, for the first time, you can view third-party data certificates submitted by third party data providers on your behalf.

How can you confirm the correctness of third-party data?

Simply log in to eFiling and follow the steps below:

• Once successfully logged in, click on Third Party Data Certificate Search menu option displayed as part of the left menu option.
• Once you have selected the Third-Party Data Certificate Search menu option, the Request Third Party Certificates screen will be displayed.
• On the Request Third Party Certificate form, select the Certificate Type and Tax Year.
• Click on the Certificate Type drop down list and select the appropriate certificate type.
• Click on the Tax Year drop down list and select the appropriate tax year.
• Once you have made the applicable selection, click on the Submit Query button displayed at the bottom of the page.
• The Certificate Type selected will be displayed and you will be able to click on Download Certificate to view your Certificate. 
• Note the certificate cannot be used to submit to SARS.

If there is an error or the data is incomplete:

1. Ask the institution which provided the data to SARS to correct it by sending updated data to SARS and yourself.
2. When you receive the updated data, access your tax return on eFiling or MobiApp, update the data on the tax return, and file your tax return via eFiling or the SARS MobiApp.

For more information, you can find the SARS Guide on How to view third party data on efiling here.

Queues at branch offices

SARS is urging tax practitioners to make use of online services as SARS branch offices and at the Contact Centre experiencing long waiting periods.

SA Sign Language Interpreters at designated branches                 

SA Sign Language interpreters will be available at selected branches on Fridays 19 and 26 August; and on 2 and 9 September 2022.Locations are listed in the SARS Connect Issue here.

You can also contact language@sars.gov.za for more information.

Women’s Month

SARS commemorates Women’s Month with 2017 study on compliance behaviours of men and women in four different countries (UK; USA; Sweden and Italy). The study found that women were significantly more tax compliant than men. You can access the article here.

What’s New

Tax Directives: Emigration withdrawal changes

The validation of the accrual date for tax directive applications with the reason ‘Emigration withdrawal’ was amended to accept a date after 1 March 2022. However, for applications through eFiling you need to submit supporting documents.

To find out more you can access the updated Guide to Complete the Tax Directive Application Forms here.

Tax Directive for Emigration, Cease to be resident and Expiry of visas External Guide here.

• Proposed amendments emanating from the Budget 2022/23

National Treasury and SARS published the following 2022 draft tax bills on 29 July 2022, which you can access on the SARS website by clicking on the links below.

• 2022 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill (2022 Draft Rates Bill)
• 2022 Draft Revenue Laws Amendment Bill
• Draft Explanatory Memorandum on the 2022 Draft RLAB
• 2022 Draft Taxation Laws Amendment Bill (2022 Draft TLAB)
• Draft Explanatory Memorandum on the 2022 Draft TLAB
• 2022 Draft Tax Administration Laws Amendment Bill (2022 Draft TALAB)
• Draft Memo on objects of the 2022 Draft TALAB

Comments on the 2022 draft tax bills can be submitted in writing by close of business on 29 August 2022 to either the National Treasury’s tax policy depository at 2022AnnexCProp@treasury.gov.za  or to SARS at acollins@sars.gov.za  See the media statement for more information.

• VAT Issues

SARS has published the documents below as regards VAT Binding General Rulings, Guides and FAQs. Binding General Ruling 59 – Calculation of VAT for table games of chance – Issued 13 December 2021 – Read here.

VAT 404 Guide for Vendors – Issued 29 June 2022 – Read here.

FAQs: Domestic Reverse Charge Regulations for VAT – Issued 19 July 2022 – Read here.

• Latest Trade Statistics

SARS released the trade statistics for June 2022, recording a preliminary trade balance surplus of R24.23 billion attributable to exports of R184.61 billion and imports of R160.38 billion. Read more on the Trade Statistics page here.

• IT14SD

SARS will decommission the IT14SD in September 2022. A letter providing further clarity will be issued ahead of the change being implemented.

• New Scam

View the latest SARS scams here:

https://www.sars.gov.za/sars-scam-319-summons-letter-13-july-2022/
https://www.sars.gov.za/scam-sars-electronic-statement-july-2022/

View the list of Connect Newsletters here.

You can read this SARS Connect Issue here.