Entries by Rina Fourie

Scams and Phishing Attacks

Members of the public are randomly emailed with false emails made to look as if these emails were sent from SARS, but are in fact fraudulent emails aimed at enticing unsuspecting taxpayers to part with personal information such as bank account details. Examples include emails that appear to be from returns@sars.co.za or refunds@sars.co.za indicating that tax payers […]

Guide on the Determination of Medical Tax Credits (Issue 7)

The guide provides general guidelines to determine the medical fees tax credit and additional medical aid tax credit for income tax purposes. The guide includes the relevant definitions and formulas as well as detailed examples for purposes of the medical fees tax credit and additional medical aid tax credit calculation. Read More

D v Commissioner, SARS (VAT 1390):

“Whether the delivery of food orders to the taxpayer’s customers constitute a service supplied by it for consideration in the course, or furtherance, of its enterprise (and therefore whether same is within ambit of Value Added Tax Act, No. 89 of 1991). If so,  whether VAT falls to be paid on taxpayer’s delivery charges or […]

BPR239: Cash Contributions made to a Special Purpose Vehicle Established to Provide Housing to Mine Workers

This ruling determines the income tax consequences resulting from cash contributions to be made by the applicant to a special purpose vehicle (separate property company) established to provide housing for the employees of the joint venture and the group of companies of which the Applicant forms part. The separate property company (SPV) will obtain funding […]

Practical Issues in the Dispute Resolution Process: Objection Phase

SARS recently changed their dispute process on e-filing to include additional functions such as allowing taxpayers to request suspension of payments online or submitting a request for remission of interest and admin penalties. The system furthermore compiles the DISP01 on your behalf and only requires the taxpayer to select the amounts under dispute and to […]

The Role of the SARS Compliant Management Office

SARS provides unhappy taxpayers with the following three ways to submit a complaint: Via E-filing; At a SARS branch; and Through the SARS Compliant Management Office (CMO) The CMO should be contacted telephonically on 0860 12 12 16 and taxpayers should only submit a compliant where they have the relevant case reference number. As the […]