These are the forms that you may encounter along the way of filing your tax return with SARS.
An IT3a is the same as an IRP5, except that it shows employee earnings from which tax has NOT been deducted.
An IRP6 is a Tax Return completed by provisional taxpayers, twice or (optionally) three times during the tax year to declare their income. Click here for instructions on how to complete your IRP6.
An IT3c is a Tax Certificate received from an institution such as a bank or financial services institution. It is a summary of any disposals you may have made related to the holding of investments with any of these places.
An IRP3(e) is a tax directive from SARS to instruct an employer, a fund or a commission earner the tax amount that they should deduct from either a lump sum or commission income that an employee might be due to receive.
An IT3b is a Tax Certificate received from an institution such as a bank or financial services offerer which will be a summary of any interest and dividends both local and foreign that you would have earned by having money invested with one or more of these places.
An IT3(s) is a Tax Certificate received from an institution such as a bank or financial services institution. It is a summary of all the details of your Tax Free Savings account for the year (eg. interest, dividends, etc) that you will require when you complete your Tax Return.
An IT3(f) is a Tax Certificate received from a financial services institution. It is a summary of the details of your contribution to a Retirement Annuity Fund made for the year. Note, this is not the same as a Pension or Provident Fund. It is specifically for a Retirement Annuity Fund only.
An IT14SD is required for companies only. It is a schedule which reconciles the business's VAT, PAYE, Income Tax and Customs declarations from the ITR14 to the information submitted to SARS during the year. SARS may request the IT14SD after submission of the ITR14. If it is required, SARS will make it available to the taxpayer via a link in SARS eFiling.
An IRP5 is the employee's tax certificate that is issued to him/her at the end of each tax year detailing all employer/employee related incomes, deductions and related taxes. It is used by the employee specifically to complete his/her income tax return for a specific year.
An ITA34 is a summary of your assessment for the tax year. After submitting your tax return, SARS sends you a summary of your submission - this document is called an ITA34. You need to have a look at it and see if you agree, if not then you can dispute the assessment with SARS. If it does not say that you are audited, and you are happy with the result, then you do not need to take any further action after receiving it.
An ITR14 or Income Tax Return is a form that SARS requires all companies registered with CIPC to complete and submit to SARS once every year. The form is used to declare your incomes and expenses/deductions so that SARS can calculate how much tax your business need to pay, or how much of a tax refund SARS needs to pay to you.
If you run a business that is not registered with CIPC, you would enter in your business-related incomes and expenses into your personal ITR12 tax return, under the Local Business section.
This is a "Confirmation of Diagnosis of Disability" form for an individual taxpayer. A person who has a disability, or whose spouse or child has a disability, needs to have their condition confirmed by a registered medical professional. This is done by way of the ITR-DD form which must be completed by both the individual and the medical practitioner. Once the taxpayer has the ITR-DD, they can benefit from an additional medical expenses credit when they submit their ITR12. The ITR-DD needs to be completed every five years for taxpayers (including their spouse or child) with a permanent disability and one year for taxpayers with a temporary disability.
An ITR12 or Income Tax Return is a form that SARS requires all individuals (including provisional taxpayers) to complete and submit to SARS once every year. The form is used to declare your incomes and expenses so that SARS can calculate how much tax you need to pay, or how much of a tax refund SARS needs to pay you.
Taxpayers only need to complete one ITR12 each year, even if they have several incomes from different employers or different income sources. That is because the ITR12 form contains all the incomes within it, on different pages. For example, if you worked two different jobs, you would have two IRP5 documents from your employer showing your income. You would simply copy the first IRP5 into your ITR12, followed by the second one (into the same ITR12) so that SARS knows your total income for the tax year.
The tax definitions section explains the most common tax terms and phrases that you will encounter on your tax journey.
We've taken care to explain them in simple language for anyone to understand!