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July / August 2020 * Issue 83

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July / August 2020 * Issue 83 13 hours 30 minutes CONTENTS CPD in this issue JULY / AUGUST 2020 * ISSUE 83 PART 1 INCOME TAX RETURN (ITR12) GUIDE 36 10 Taxpayer Information NOTES FROM SARS THIS TAX SEASON 14 Employee Tax Certificate Information 16 Taxpayer Information: Income 22 Local Business 72 EMPLOYMENT TERMINATION Taxpayer Information: Deductions BENEFITS 26 PART 2 A DEEPER INSIGHT GENERAL OVERVIEW 36 Notes from SARS 41 Notes from the Tax Ombud PROVISIONAL TAXPAYERS: 44 Document checklist REGISTERING & REPORTING 48 Changing your banking details 134 52 Tax Season FAQs INVESTMENTS 54 Common mistakes 118 How to report your investment income 58 Why use a registered tax practitioner? 122 Selling your primary residence 126 Renting out property INCOME STREAMS 128 Venture capital companies 60 Getting to know the IRP5 64 How is a second income taxed? PROVISIONAL TAX RETURNS 66 Bonuses and other special payments 130 Submitting a provisional tax return 68 Tax directives for lump sums 134 Registering for provisional tax 72 Lump sums on employment termination 138 Penalties and interest 74 Independent contractor or employee? 78 Non-executive directors POST-RETURN 82 Tax in retirement 142 SARS requests for information 84 Married in community-of-property 146 SARS assessments 150 SARS refund process COMMON DEDUCTIONS 154 In trouble with SARS? What now? 86 Medical credits 88 Travel allowances COVID-19 CONSIDERATIONS 94 Is a company car a perk? 158 Accessing your living annuity 98 Travel allowance vs reimbursement 162 Relief for small and medium businesses 102 Home office expenses 166 When employers fail to pay PAYE 106 Reimbursements to your employer 168 Being compliant in a post-COVID world 108 Donations that provide a tax benefit 170 Unemployment benefits for ex-workers 110 Miscellaneous business expenses 114 Retirement contributions and records CONTRIBUTORS MTP(SA) member Aneria Bouwer Angelique Fouché Ansa du Preez Carien van Dijk [email protected] [email protected] / 079 579 4972 [email protected] / 082 464 7643 [email protected] / / 082 339 8016 087 096 0245 Aneria is a Partner at Bowmans, specialising Angelique is a Tax Trainee at The Tax House Ansa is the Customs Manager at Cova Carien is an Advocate and Tax Director at in Tax. She has a BCom, LLB and HDip Tax. with an Honours degree in Taxation. Advisory. She specialises in customs and The Supremacy Group. She specialises in excise and holds a BBibl degree. employees’ tax, the Tax Administration Act, corporate tax, small business corporations, VAT and tax disputes. She holds an LLM: Taxation and is a Master Tax Practitioner. MTP(SA) member MTP(SA) member Chrichan de la Rey Claire Abraham Claire Gaul Claudine Bouwmeester [email protected] / [email protected] / 011 797 4172 [email protected] / 021 405 7353 [email protected] / 031 575 7507 082 719 5639 Chrichan is a Tax Candidate Attorney at Claire is a Senior Manager at PwC. She Claire is a Director at Fairbridges Wertheim Claudine is a Senior Tax Manager, Global Shepstone & Wylie Attorneys. She holds specialises in individual tax, global mobility, Becker. Her area of tax specialisation includes Mobility Services & Employment Tax Advisory an LLB. employees' tax, high net worth individuals, employment and employee benefits. She at KPMG Services. She specialises in areas individual and employees' tax dispute holds an LLM. of tax compliance. She holds a BCom in resolution. She holds an MCom (South Accounting and a Postgraduate Certificate in African and International Taxation). Advanced Tax. MTP(SA) member MTP(SA) member Craig Hirst Darren Britz Doné Howell Elani Duwe [email protected] / 072 436 2536 [email protected] / 082 933 5953 [email protected] / 010 590 7475 [email protected] / 072 712 9929 Craig is the CEO of Trident Tax and Darren is a Senior Tax Attorney at Tax Doné is a Director at BDO Tax Services. Her Elani is a Tax Technical Senior at TaxTim. She Accounting Solutions. He is a general tax Consulting South Africa. He specialises in areas of tax expertise include individual, specialises in income tax and has experience specialist with an MCom (Tax). individual income tax and tax disputes, and trust and estate tax. She holds the following in VAT and PAYE. She holds a BCompt. he holds a BA LLB. qualifications: BCom (Acc), HDip Tax Law, HDip International Tax Law. 2 TAXTALK CONTRIBUTORS MTP(SA) member Elle-Sarah Rossato Faeeza Soni Faye Nair Femidah Phiri [email protected] / 082 771 7417 [email protected] / 011 717 8025 [email protected] / 011 488 1700 [email protected] / 011 488 1700 Elle-Sarah is Lead: Tax Controversy and Faeeza is a Senior Lecturer in Tax at the Faye is Senior VAT Consultant at BDO Tax Femidah is a Junior Tax Consultant in the SAIT Dispute Resolution at PwC. She deals with University of the Witwatersrand. She is a CA Services (Pty) Ltd, specialising in VAT. She Tax Professional Learnership Programme at SARS liaisons as well as all dispute resolution (SA) with an MCom (Acc) qualification. holds a BCom Hons (Taxation) from the BDO Tax Services (Pty) Ltd. She specialises related matters. Her highest academic University of Cape Town. in taxation of individuals, trusts and estates. qualifications include: BCom (Law), LLB, LLM Femidah has a Post Graduate Diploma in (Corporate Law), MCom (Tax) and MBA. Taxation. SAIT Tax Academic Herman Viviers Isabeau Brincker Jean-Louis Nel Jenny Gordon [email protected] [email protected] / 082 856 2990 [email protected] / 021 947 3139 [email protected] / 061 548 6427 Herman is Associate Professor at the Isabeau is a Tax Advisor for Sanlam. Her Jean-Louis is a Tax attorney at Tax Consulting Jenny is Head: Technical Advice Investments, Potchefstroom campus of North-West areas of tax specialisation include corporate South Africa. He specialises in commercial Product and Enablement at Alexander University. His areas of tax specialisation tax. She is a CA(SA) with an MCom (Tax) tax and dispute resolution. Jean-Louis is an Forbes. She speciliases in retirement funds include VAT, personal tax and corporate tax. qualification. Admitted Attorney and holds a BCom LLB and personal financial planning, and holds an He holds a PhD Accountancy and an MCom and an LLM. LLM (Taxation). Taxation. He is also a CA(SA). MTP(SA) member GTP(SA) member Joon Chong Jualeen Oosthuizen Kobus Muller Kubashni Moodley [email protected] / [email protected] / 072 320 3039 [email protected] / 083 453 6411 [email protected] / 082 067 7476 083 721 3932 Joon is a Partner at Webber Wentzel. Her Jualeen is a Tax Attorney at Tax Consulting Kobus is a Master Tax Practitioner and a Kubashni is a Tax Partner at PKF Durban. She areas of specialisation are employees' tax, South Africa, specialising in individual Consultant at Muller Webber & Wilsnach specialises in corporate restructures and dispute resolution and corporate tax. Joon income tax and tax disputes. She holds an Accountants (a firm since 1977). His areas transfer pricing. She holds a Masters in Tax holds an LLB, an LLM (Taxation) and an LLM LLB cum laude. of speciality include: owner-managed and an advanced diploma in transfer pricing. (Corporate Law) (with distinction). She is a SMEs, corporate and trusts planning, estate Kubashni is a Master Tax Practitioner. Chartered Certified Accountant (FCCA), has planning, farming and international tax. He an Advanced Certificate in Tax Practice (with holds a BCom (Tax) Hons degree. distinction) and is an Admitted Attorney of the High Court of South Africa. Leanie Groenewald Lizbé Murray Marc Sevitz Marietta Meyburgh [email protected] / 083 742 8243 [email protected] / 082 338 6362 [email protected] / 021 461 5007 [email protected] / 011 568 4760; 083 292 7631 Leanie is a Senior Lecturer at the North- Lizbé is the Director at Contador Accountants. Marc is the Co-Founder and CFO of TaxTim. Marietta is the Incentives Manager at Cova West University’s Potchefstroom campus, She specialises in personal and corporate He specialies in individual & small business Advisory and specialises in government grants specialising in Personal Tax and Corporate income tax. She is a CA(SA) with an HDip Tax. income tax. He is a CA(SA) and has completed and tax incentives. She is a CA(SA). Tax. Leanie holds an MCom Taxation and an the following degrees: BCom, PGDip (Tax MCom Forensic Accountancy and is a CA(SA). Law) and PGDip (Accounting). CONTRIBUTORS MTP(SA) member MTP(SA) member Martin de Kock Maya Nikolova MTP(SA) BAP(SA) Melissa Duffy Natasha Wilkinson [email protected] / [email protected] / 082 448 1989 [email protected] / 086 111 3187 [email protected] / 084 605 3388 011 467 0810 Martin is a Member of Ascor Independent Maya is the Founder of TaxAdvise. She Melissa is the Tax Director at KPMG. Her Natasha is an Admitted Attorney at Tax Wealth Managers CC. He is a general tax specialises in South African tax compliance areas of tax expertise are expatriate taxation, Consulting South Africa. She is a tax dispute specialist with a focus on investments and and advisory for resident and non-resident employment taxes, exchange control, family resolution specialist with an LLB qualification. retirement planning. He is a CA(SA) and individuals and corporate entities – income business and private client. She holds a Btech: Certified Financial Planner (CFP) and holds an tax, VAT and withholding tax. She holds a Taxation and HDip: International Taxation. Hons. BCompt. BCom and PGDip Tax. MTP(SA) member MTP(SA) member Nicci Courtney-Clarke Nico Theron Nikki Kennedy Nosiba Ndlovu [email protected] / 021 461 5007 [email protected] / 012 944 8888 [email protected] / 012 665 3574 [email protected] / 011 488 1700 Nicci is the Financial Manager and Head of Tax Nico is the Managing Partner at Unicus Tax Nikki is co-owner of NK Accounting Services, Nosiba is a Junior Tax Consultant, SAIT Tax at TaxTim.
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