DO YOU HAVE TO FILE A RETURN?
If you earn under R120 000 for a full year from one employer (total salary income before tax), receive no travel allowance and have no additional income that you need to declare or deductions for which you want to claim, you do not have to submit an income tax return to the South African Revenue Service (SARS).
STEP 1. CHOOSE A WAY TO FILE
If you do have to file an income tax return, you must decide how you will do so. You have three options:
* Submit your paper return by post or deposit it in a drop box at a SARS branch;
* Go to a SARS branch, where a consultant can file your return electronically on your behalf; or
* eFile on the internet from a own computer. If you are not yet an eFiler, register on www.sarsefiling.co.za
Paper returns If you want to file a paper return, you need to request the return from SARS.
This year SARS is sending Income Tax Return Request (ITRR) forms automatically only to taxpayers over the age of 65. Any taxpayer who wants a paper return can telephone the SARS contact centre, speak to a contact centre agent and answer certain questions that relate to your income and expenses.
The agent will then create a personalised income tax return (ITR12) for you, and the ITR12, instead of the ITRR form, will be posted to you. Alternatively, you can go into a SARS branch and ask for a return to be sent to you. The printed ITR12 will be posted to you – you cannot obtain a blank income tax return at a SARS branch.
Your paper ITR12 return should contain the fields that you need to complete and should be pre-populated with information printed in pink ink.
If the pre-populated information is correct, you do not have to do anything other than sign your return and submit it to SARS. SARS will then use the information on its system, which is the information printed in pink on your income tax return.
If any of the pre-populated information is incorrect, you can change it by writing over the pink text in black ink and in capital letters. Changes must be made only in the incorrect fields. If something is no longer relevant, draw a line through the middle of the text with black ink.
When SARS receives your paper income tax return, it will be scanned electronically, and the scanners will only pick up the changes you have made.
If you make a mistake on your paper return, do not write above or around the relevant field, because the scanners will not be able to read the corrections. You will have to obtain a new return from your nearest SARS branch or by telephoning the SARS contact centre.
Filing at a SARS branch
Last year SARS helped more than 1.56 million taxpayers to complete their income tax returns free of charge. These taxpayers went to a SARS branch.
You do not have to register as an eFiler or request an income tax return – just take proof of your identity and your supporting documents with you when you go to a SARS branch.
The SARS consultant will help you to fill in the income tax return, and you will sign your return electronically on a signature pad.
SARS encourages you to file as early as possible, especially if you plan to submit your income tax return at your local SARS branch, to avoid the rush closer to the submission deadline.
eFiling submissions
If you want to eFile your income tax return, you need to have a working email address and access to a computer with an internet connection.
Your internet browser should be reasonably up to date.
Adobe Flash Player version 10.3.0 and upwards is recommended for the Flash forms and Adobe Reader 9 is recommended for the pdf documents. If you do not have these programs or an up-to-date version of them, you can download them from the eFiling website, www.sarsefiling.co.za, for free.
Before you can eFile for the first time, you have to register for eFiling, but if you eFiled previously, you should still be registered. In order to register, you will need your income tax registration number, your identity number and your bank account details.
Go to www.sarsefiling.co.za, click on the “Register” link and follow the online instructions. You will have to choose the initial part of your log-in name and a password. SARS will add a four-digit number to your log-in name during the registration process.
You should be able to eFile immediately. However, problems can arise if your tax registration number is not accepted. You will then have to call the SARS contact centre.
To start eFiling, go to www.sarsefiling.co.za and log in with your log-in name (including the four-digit number) and your password.
If you have forgotten your log-in name or password, on the log-in page follow the link “For a reminder of your username or to reset your password click here”. You will be asked for some of your details and sent your log-in name or password by SMS or email.
After logging in successfully, you will be taken to the income tax work page. This page will tell you if SARS has issued you with a return. You can open your return by clicking on the “ITR12” link. If no income tax return shows on this page, it means the registration process has not been finalised. You will have to telephone the SARS contact centre to resolve the problem.
As you open the income tax return, you will receive a message that tells you that a return has been generated for you using the latest IRP5/IT3(a) information that SARS received from your employer/s. If the income tax return is incomplete, it may be that your employer has not yet submitted all your information or that SARS may have been unable to match the information submitted by your employer to your income tax return. Everybody receives this message, because SARS might not have received all your certificates from your employer/s.
It is up to you to check that the relevant employer-related information has been filled in.
Create your electronic return
The first page of your electronic return is a questionnaire, and by answering the questions you build your return with the fields that are relevant to you.
If you have eFiled before, the questions will already be answered, but you can amend them if you have to.
Click on “Create form” to generate your return with the required fields.
If you later discover that you require fields on the income tax return that you do not have, return to the questionnaire and amend your answers to the relevant question/s.
STEP 2. MAKE SURE YOU HAVE WHAT YOU NEED
You cannot submit any supporting documents with your income tax return, but you will need the information on these documents to complete your return.
If you are employed or receive a pension, the information on your supporting documents that relates to your salary and pension should already have been filled in on your income tax return. Use your documents to check that what has been filled in is correct.
If your earnings are from business activities, or if you are self-employed or if you have deductions to claim, you will have to fill in these details yourself.
Before you begin to complete your income tax return, gather together the following documents or information:
* Your bank account details. If your bank account details are incorrect, you will need to correct these.
* Your IRP5/IT3(a) certificate(s).
* The certificates that you (and your spouse if you are married in community of property) received for interest income earned.
* Financial statements that reflect any business income you earned.
* The certificates for retirement annuity contributions you made.
* Information that relates to any capital gains you have made.
* Documents that relate to medical expenditure, such as a statement from your medical scheme at the end of February and proof of medical claims not paid by your scheme. If you or a member of your family is disabled, you will also need a completed “Confirmation of diagnosis of disability” form (ITR-DD) (refer to step 8).
* If you receive a travel allowance, the details to calculate your travel claim – that is, your odometer reading at the beginning and at the end of the tax year, and details of your business travel and/or costs.
* Any other documentation that relates to income that must be declared or deductions that you want to claim.
Remember that even though you do not have to submit any documents with your income tax return, you must keep them for five years after submitting the return. SARS could, within this period, ask you to submit the documents to verify the information you have declared.
STEP 3. CHECK YOUR PERSONAL DETAILS
The first page of the income tax return is for all your personal details. Much of this section should already be pre-populated with your details, which you should check.
The online return will outline in red the blocks that you must fill in.
If you do not have an identity number, enter your passport number and indicate, by way of a code, the country in which your passport was issued – for example, GBR for the United Kingdom and Northern Ireland, and EUU for the European Union. You will find a list of the codes in the “Comprehensive guide to your income tax return (ITR12)” on the eFiling website (see “If you need help”, below).
There is a field in which you need to state whether you are not married, married in community of property or married out of community of property.
If you are married in community of property, you need to supply your spouse’s identity or passport number and his or her initials. This will enable SARS to identify the spouse who earns the other half of any interest or rental income you declare or who has made half of any capital gains you declare on your income tax return.
Finally, check that your bank account details are still correct. To avoid fraud and theft, SARS pays refunds electronically only into verified cheque or transmission/savings accounts held in the name of the taxpayer (no third-party accounts) at a registered South African financial institution.
If you need to change your bank account details, go to the SARS website, www.sars.gov.za, and click on the “I want to ...” link on the left of the page and then “Change my bank details”.
STEP 4. CHECK THAT YOUR SALARY DETAILS ARE CORRECT
The next page of your income tax return records information about your salary and the tax and deductions made from it. This section should already be filled in for you, with the name of your employer or pension fund, and the income and/or benefits you received from your employer or pension fund as reflected on your IRP5/IT3(a) certificates.
Check your employer details and the entries in the “Income received” section against the relevant codes on your IRP5/IT3(a) certificates.
The information declared next to the appropriate code should include your salary, allowances, overtime pay, pension or annuities, fringe benefits, options or rights to buy shares, restraint-of-trade payments and bonuses.
If you want to check what kind of income is being declared but do not know what the codes stand for, refer to the “Comprehensive guide to your income tax return (ITR12)” on the eFiling website (see “If you need help”, below).
Your income tax return should include a total of all the amounts of non-taxable income, such as income from a reimbursive subsistence allowance; retirement-funding income, such as your salary, that is used to calculate your pension fund contributions; and non-retirement-funding income, such as allowances that are not included when your pension fund contributions are calculated.
The contributions you paid to your pension or provident fund, as well as your medical scheme contributions paid by your employer or on your behalf by your employer, should be recorded in the “Deductions/contributions” section.
Your medical scheme contributions may be reflected under four different codes on your return.
Contributions paid by your employer up to the amounts that you are allowed to receive as a subsidy tax-free are reflected next to the code 4474. Contributions paid by your employer that exceed this amount are reflected as income next to the code 3810, because they are a taxable fringe benefit.
If medical scheme contributions were deducted from your salary and paid over to your scheme, these will be added to the amount under code 3810 and reflected next to the code 4005.
If you paid contributions to a medical scheme directly from your bank account, you need to enter these in the deductions section of the return (see step 8) next to the code 4040.
The Standard Income Tax on Employees (SITE) and Pay-As-You-Earn (PAYE) that your employer or pension fund deducted should also be recorded on the same page in the “Tax withheld and pay periods” section.
The number of pay periods in the tax year (for example, 12 periods if you are paid monthly) and the number of these periods that you worked (for example, six if you worked for only half the year) should also be recorded.
Ignore the section that asks for tax directive numbers unless you received any lump sums from a retirement fund and any tax directives were issued in respect of these. SARS will provide the numbers in this section if you have received any tax directives or they will be on your IRP5. If any of the information reflected on your income tax return is incorrect, you need to correct it.
If any income or benefits that you have received from an employer or a pension fund and the tax deducted are not recorded, you can either fill in the information yourself or, if you are eFiling, speak to your employer and try again later to see if your employer has submitted the information.
Use the “Refresh IRP5 data” button on the income tax work page to update your return with new information submitted by your employer.
If you fill in the missing information on your income tax return yourself, its processing may be delayed because SARS will have to verify the data you entered with that which it receives from your employer or pension fund.
You should receive a page with similar fields for each IRP5/IT3(a) certificate you received. If you do not, correct the number of IRP5s/IT3(a)s in the questionnaire on the first page of the electronic return. If you are filling in a paper income tax return, you will have to request a new return.
STEP 5. DECLARE YOUR INVESTMENT INCOME
You have to perform this step if during the tax year you earned any local or foreign investment income, except dividends on locally listed shares, which are tax-free.
Check the certificates you have received from banks, life assurance companies and unit trust companies, because these will state the interest you have earned from your investments.
If you received interest on local or rand-denominated foreign investments from more than one investment or financial institution, add the amounts together and enter the total on your income tax return.
Similarly, foreign interest income and foreign dividends that you have received must be converted to rands and the amounts added up before you enter the total on your income tax return.
To convert the amounts to rands, use either the spot rate on the day that the interest or dividends accrued to you or the average exchange rate for the tax year. You will find the average exchange rates for major currencies in the “Legal & policy” section of the SARS website, www.sars.gov.za. In the “Frequently used links” section, click on “Average exchange rates” and then “Table A”. In that table, look for the average rate for the year ending February 2011.
For foreign interest and dividends, you can declare any tax that you have paid in a foreign country, and SARS will consider if this qualifies for a deduction.
Do not deduct the amount of investment income that you are entitled to receive tax-free in terms of the exemption on investment income (R22 300 for the 2010/11 tax year if you are under the age of 65 or R32 000 if you are over 65 years). SARS’s computers are programmed to deduct these amounts for you.
If you are married in community of property, you need to enter the total amount of local or foreign interest income or foreign dividends that you and your spouse have earned. SARS’s computers are programmed to split the amount that you enter equally between you and your spouse.
STEP 6. FILL IN ANY TAXABLE CAPITAL GAINS YOU MADE
You have to perform this step only if you made any local or foreign taxable capital gains or losses.
Each transaction that results in a capital gain or loss must be declared separately. In each case, you must declare the proceeds that you received when you sold or otherwise disposed of the asset and the base cost of the asset – that is, the value at which you acquired the asset – plus the cost of any improvements or, if you acquired the asset before October 1, 2001, the base cost on October 1, 2001. There are three methods of determining the base cost on October 1, 2001. If you have to determine this cost, consult the “Comprehensive guide to your income tax return (ITR12)” on the eFiling website (see “If you need help”, below).
If the gain was made on a primary residence, you can enter the primary residence exclusion, currently up to R1.5 million, and deduct this when you calculate the capital gain you made.
Do not deduct the annual exclusion, R17 500 in the 2010/11 tax year, because this will be done by SARS. You need to record your gain even if it is less than the exemption.
Also, if you made a capital gain and are married in community of property, do not split the gain. SARS will do this for you.
STEP 7. DECLARE ANY OTHER INCOME YOU EARNED
Skip this step if you earned only salary, pension or investment income.
If, however, you earned business or professional income or even rental income, you need to fill in the “Local business, trade and professional income” section.
If you ran a business in your own name, enter the details about your turnover, cost of sales, gross profit or loss, expenses (excluding personal expenses) and adjustments, such as those for depreciation and doubtful debts. Finally, work out your taxable profit by deducting the allowable expenses and adjustments from your gross profit. If you earned rental income or professional fees, follow the same process except enter the income earned as “Income other than turnover”.
If you received any other taxable income or accruals, such as royalties, you need to declare these in the “Other taxable receipts and accruals” section of the return.
You may have received income that is not taxable in South Africa, such as income you earned while working outside the country for qualifying periods. This income must be declared in the “Amounts considered non-taxable” section of the return.
STEP 8. RECORD YOUR ANNUAL MEDICAL EXPENSES
If you paid your own medical scheme contributions from your bank account and/or had any medical expenses that you did not recover from a medical scheme, the medical deductions section is the place to record this information.
However, if your employer paid medical scheme contributions on your behalf and/or deducted medical scheme contributions from your salary, this information should already have been recorded with your other salary details (refer to step 4). You must not repeat that information in this section.
The field in which you need to “State any medical scheme contributions made by yourself and not reflected on your IRP5/IT3(a)” next to the code 4040 should be filled in only if you paid your own contributions, for example, by debit order. Put a “0” in this field if your employer paid your contributions or deducted them from your salary.
Whether you paid your own contributions or your employer paid them on your behalf, with or without a subsidy, you need to record how many dependants you had listed on the scheme in each month of the tax year. SARS requires this information to calculate how much of your contributions you are entitled to claim as a deduction.
As long as your medical scheme registered a member of your family as a dependant, you can claim a deduction for contributions paid for that relative.
So, for example, if you are the principal member and your spouse and one child were registered on the scheme as dependants for the first three months of the tax year, you need to enter the number of members on your income tax return as three for the first three months. If, in the fourth month, you had a second child and registered him or her on your scheme, record the number of members for the rest of the year as four.
For other medical expenses
You are also entitled to claim a deduction for certain medical expenses that you paid for yourself or your spouse or children to registered medical practitioners, for medicines or to facilities such as nursing homes and hospitals, and that you were unable to recoup from your medical scheme.
The income tax return distinguishes between three kinds of unrecouped medical expenses:
* Medical expenses not related to a physical impairment. These should be entered in the field “State any medical expenses not recovered from your medical scheme (other than physical impairment or disability expenses)” (code 4020).
* Unrecouped medical expenses related to a physical impairment that affects your ability to function mildly. These expenses should be entered in the field “State any physical impairment expenses not recovered from your medical scheme” (code 4022).
* Expenses related to a disability that you or a member of your family may have – for example, if you or one of your dependants is deaf or blind or requires a wheelchair as a result of a permanent disability. These expenses should be entered in the field “State any disability expenses not recovered from your medical scheme” (code 4023).
Add up all the expenses you incurred in these three categories and enter the total in the relevant field.
Record all qualifying expenses, and SARS will calculate what you are entitled to receive as a deduction.
If you are over the age of 65, all qualifying medical expenses in the above three categories will be allowed.
No limitation will be placed on the medical expenses that you actually incurred if you are 65 years of age or older, or if you, your spouse or child is considered a person with a disability as defined by SARS.
If you submitted all your medical expenses to your scheme, you will be able to determine your unrecouped medical expenses from the statement you received from your medical scheme.
If you, your spouse or your child have a physical disability, all your unrecouped medical expenses should be allowed, as well as unrecouped medical and other expenses related to the disability.
To claim a tax deduction for all medical and other expenses because you or a member of your family is disabled, the impairment needs to be one that moderately or severely limits you or your family member’s ability to function or perform daily activities after treatment or therapy.
In order to claim expenses related to a temporary or permanent impairment, you have to ask your doctor to fill in a “Confirmation of diagnosis of disability” form (ITR-DD form), which you can print out from the eFiling website, www.sarsefiling.gov.za – follow the “Forms and guides” link and look in the “Other information” section.
If your disability is temporary, your doctor will have to complete the form once a year. If you are permanently disabled, a doctor will have to complete the form every five years. You don’t have to submit this form, but you must have it in case SARS asks you to submit it.
SARS has published a list of the qualifying expenses you can claim that emphasises that the expense must be related to the disability. For example, you can claim for modifications to a car that you require as a result of a disability, but not for the car itself.
STEP 9. DECLARE YOUR RA AND INCOME PROTECTION PAYMENTS
If you contributed to a retirement annuity (RA), you have to state this in the online questionnaire or when you request an income tax return. Then you need to declare these contributions on your return in the section headed “Retirement and income protection contributions”.
Even if you contributed to an RA through an employer and the information is recorded with your other salary details, you must fill in this section to qualify for a tax deduction.
Use the amount on the certificate that you received from the institution to which you made the contributions or, if you contributed to more than one RA fund, add up the amounts on each certificate. Any contributions to an RA that exceed the amount you are entitled to deduct will be carried forward to the next tax year as contributions.
Remember that you can claim only contributions made in your own name as a member of an RA fund. You cannot claim contributions made on behalf of your spouse or child.
If you paid premiums on a policy to protect yourself against loss of income as a result of illness, injury, disability or unemployment, you should receive a certificate from the institution to which the contributions were made. Fill in the amount you paid in the section of the income tax return headed “Retirement and income protection contributions”.
STEP 10. CLAIM YOU WORK-RELATED TRAVEL EXPENSES AGAINST AN ALLOWANCE
If your employer pays you a travel allowance because you use your vehicle for work purposes, the allowance paid to you should be recorded in the income section of your income tax return.
In the “Travel claim against allowance” section of the return, you need to tell SARS how much of that allowance you actually spent on travel for work purposes.
If you used more than one vehicle during the year for work purposes, you should have stated this in the online questionnaire or when you requested a paper return. Your return will then accommodate details for all the vehicles.
The first question you need to answer is “Did you use a log-book to determine your business km travelled?”.
You will only be able to claim mileage recorded in a log-book against your travel allowance and so you should have a log-book that recorded your business trips from March 1 last year.
Remember that travelling between your residence and your place of employment is considered private, and not business, travel.
You also need to fill in your vehicle’s registration number and its cash value or cost price.
The cost price or cash value of your vehicle is the price, including VAT, that you paid for it when you bought it but excludes any interest you have paid on a vehicle financing arrangement. You also need to provide the make and model of the vehicle and its year of manufacture.
Next, you need to tell SARS whether you used your vehicle for business purposes for the entire tax year or less. For example, if you used the vehicle for the whole tax year, fill in the “Starting date” as March 1, 2010 and the “Closing date” as February 28, 2011.
In the fields on your return marked “Opening kilometres” and “Closing kilometres” you need to fill in the odometer reading on your vehicle at the start of the tax year or when you started using your vehicle for work purposes, and the reading at the end of the tax year or when you stopped using your vehicle for work purposes.
The “Opening kilometres” should be the same as the “Closing kilometres” you declared on last year’s income tax return if you received an allowance last year and did not change vehicles at the end of the tax year.
If you eFiled last year, you can look up your closing kilometres from last year’s income tax return by going to the “Return history” link on the left-hand navigation bar. You should have access to all the income tax returns you have eFiled.
The online income tax return will calculate the total mileage for the tax year (“Total kilometres”) for you. In the “Business kilometres” field, fill in the actual mileage you travelled for work purposes as recorded in your log-book.
If you have accurate records of everything you spent on your vehicle during the tax year, you can enter your actual expenses for fuel and oil, maintenance and repairs, licensing, insurance, wear and tear, and lease payments. Alternatively, you can leave these fields blank, and SARS will use the fixed scale of costs to calculate your claim against your allowance.
You do not have to calculate the amount that you will be allowed to deduct from your taxable income as a claim against your travel allowance. SARS will work out the amount for you.
STEP 11. CLAIM ANY OTHER DEDUCTIONS
There are only a few other deductions that you are entitled to claim from your taxable income if you earn a salary. These deductions include those for:
* Claims against a subsistence allowance you are paid if you are obliged to travel for business purposes and spend nights away from home;
* Donations made to an approved public benefit organisation in terms of Section 18A of the Income Tax Act;
* Depreciation of an asset, such as a computer, that you are obliged to use for work purposes; and
* Home office expenses if you use part of your home regularly and exclusively as an office. If you want to claim any of these expenses, consult the “Comprehensive guide to your income tax return” (see “If you need help”, below).
STEP 12. CHECK YOUR POSSIBLE ASSESSMENT
If you are eFiling, there is a quick way to check the possible outcome of your assessment (what you owe SARS or what SARS owes you).
You need to click “Save return” and then use the “Tax calculator” button. This will generate a tax calculation that will give you an idea of what your assessment will look like and whether you will have to pay SARS more tax, whether SARS will refund you or whether you have paid the right amount of tax.
STEP 13. FILE BEFORE THE RELEVANT DEADLINE
To submit your electronic income tax return, open it and click on the “File” button.
If you have forgotten to fill in something that you should have on the electronic return, you will now be prompted to do so.
Remember, however, if you did not answer the questionnaire on the first page of the income tax return correctly and have not added the relevant sections to your return, SARS’s systems will not be able to prompt you to correct that error.
Once you have hit “File”, you should receive a message confirming that your income tax return has been filed.
If you are eFiling or visiting a SARS branch to submit your income tax return electronically and you are not a provisional taxpayer, you have until Friday, November 25, to submit your return. Do not leave this to the last minute. As the deadline approaches, more people will be accessing the SARS eFiling website (www.sarsefiling.co.za) or going into SARS branches, and it is more likely that you will take longer to complete your income tax return.
If you are a provisional taxpayer and intend to eFile your income tax return, your deadline is Tuesday, January 31, next year.
If you are filing a paper return, you need to post it in the self-addressed postage-paid envelope supplied by SARS or drop it off at a SARS branch by Friday, September 30. (If you are posting your income tax return, it must be in a mail box by that date.)
The earlier you submit, the quicker your income tax return will be assessed and any refund due to you paid. There is no need to wait – do it now. Make sure you meet the deadline, because, since January last year, SARS has been imposing stiff penalties on taxpayers who do not submit their returns on time.
STEP 14. GETTING YOUR FINAL ASSESSMENT
Once you have submitted an income tax return, it will be assessed by SARS and you will be sent a “Notice of assessment” (ITA34) either via the post or on your eFiling profile. This notice will state what you owe SARS or what SARS owes you by way of a refund and how SARS calculated this amount, including what deductions (if any) SARS allowed or disallowed.
The average turnaround time for the assessment of income tax returns submitted electronically is just 48 hours (assuming your return was completed correctly and honestly), while assessments of paper returns take about two months.
You can check on the status of the processing of your return on your income tax work page if you submitted via eFiling. If you want to know the status of a return that you submitted manually, you may contact the SARS call centre on 0800 00 SARS (7277).
SARS may inform you that it wants to investigate your return further or ask to see your supporting documentation.
If you receive an assessment and you do not agree with SARS's calculation, and you can see that a mistake has been made (such as a simple typing error that transposed digits), you need to complete and submit a “Request for correction” form – available online from your income tax work page or at a SARS branch, or you will have to telephone the SARS contact centre.
If all the information is correct but you disagree with what was allowed or disallowed on a matter of interpretation of the Income Tax Act, you can lodge a “Notice of objection”.
You can ask the SARS contact centre or SARS branch to send you the relevant form by post or, if you are a registered eFiler, you will find the form online. You cannot submit printed versions of the online form or photocopied forms.
You will receive a “Statement of account” (ITSA) with your assessment notice, showing you a history of your interactions with SARS.
IF YOU NEED HELP
* For questions about how to fill in your income tax return, look at the guides SARS has prepared. Go to www.sars.gov.za and click on the “Tax season 2011” link or go to www.sarsefiling.co.za and look in “Forms & guides”. In the “Guides” section under “Useful documents to assist you with eFiling”, you will find “How to complete your ITR12 – quick guide”, “Comprehensive guide to your income tax return (ITR12)” and “eFiling step-by-step guide to your ITR12”.
* Telephone the SARS contact centre on 0800 00 SARS (7277).
* Email your queries to [email protected]
* Visit your local SARS branch.
This article was compiled by the South African Revenue Service and Personal Finance.