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Charmaine said: 18 September 2025 at 8:43 I need your assistance regarding SARS%u2019s request for my 2025 ITR12 tax return. SARS has asked me to resubmit an ITR-DD form. The current ITR-DD for my dependent was completed in December 2016 for Asperger syndrome (a lifelong disability). According to the SARS %u2018Guide on the Determination of Medical Tax Credits (Issue 17), if a disability was diagnosed before 1 March 2019 and the ITR-DD was valid on 1 March 2019, then the form remains valid for 5 years after its expiry. This means the December 2016 form, which expires in December 2026, should remain valid until December 2031? Could you please confirm this interpretation and advise on the best way to present this to SARS so that my disability credits are not disallowed? |
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TaxTim Alicia said: 19 September 2025 at 15:50 That is correct. To ensure SARS accepts your claim based on that rule, you%u2019ll want to be sure that: The disability diagnosis is clearly 'permanent' in the ITR-DD from 2016 and it meets the SARS criteria (moderate to severe, lasting more than 12 months, etc.). The ITR-DD form in 2016 was fully valid and endorsed properly by a registered medical practitioner with the correct information. There has been no requirement by SARS to renew or re-diagnose or to obtain updated medical evidence since then. You retain the full documentation (the ITR-DD, any supporting medical reports showing permanence, the registration qualification of the medical practitioner, etc.) so that if SARS requests proof, you can produce it. |