Access to SARS tools and efiling

Small businesses in South Africa have various ways to access SARS tools and eFiling services to manage their tax obligations, ranging from online platforms to in-person support and contact centres.

Here’s how a small business can access SARS tools and eFiling:

1. SARS eFiling Platform: eFiling is a primary online tool for managing various tax types and interacting with SARS electronically.

  • Logging On and Navigation: To access eFiling, you must first log on. Once logged in, individuals can find the “SARS Registered Details” functionality under “Home”, while Tax Practitioners and Organisations can find it under the “Organisations” menu tab.
  • Maintaining Registered Details: Within eFiling, you can select “Maintain SARS Registered Details” and confirm your authorisation to perform maintenance functions.
  • Registering for Payroll Taxes (PAYE, SDL, UIF):
    • Navigate to the “Payroll taxes menu item” under “My tax products > Revenue” on the left menu.
    • Select “Add new product registration” to register for new or additional PAYE.
    • The system will pre-populate demographic information, and you can provide additional addresses or contact details specific to PAYE if needed.
    • You will be asked to confirm if you want to register for PAYE and SDL. Selecting “Y” will display mandatory fields for these taxes.
    • If you choose to register for PAYE, the UIF status will automatically change to “New Registration”.
    • You can select the applicable Business Activity Code for your business.
    • Once selections are made, click “Ok” to continue.
    • Note: Deactivating a PAYE registration on eFiling is not possible directly; it requires visiting a SARS branch.
  • Employer Declaration Submissions: While the sources state that the Monthly Employer Declaration (EMP201) and Employer Reconciliation Declarations (EMP501) must be completed and submitted, eFiling is the common platform for this.
  • PAYE Audit Management: Employers subject to a PAYE audit can view audit letters on eFiling and e@syFile™. They can also upload supporting documents in response to audit letters or submit a Request for Correction for the EMP201 or EMP501 via eFiling.

2. General Registration for Income Tax: For legal entities such as private companies or close corporations, initial registration with the Companies and Intellectual Property Commission (CIPC) is required. Once registered with CIPC, SARS will automatically generate an Income Tax reference number. After this, the taxpayer must register on eFiling to transact electronically.

3. Turnover Tax System Access: For micro businesses opting for the simplified Turnover Tax system:

  • Registration: To register for Turnover Tax, a completed TT01 form must be submitted to SARS. You can also do a quick test to see if you qualify.
  • Submission of Returns (TT03): You can submit Turnover Tax returns by making an appointment on SARS’s eBooking system or by emailing SARS.
  • Payments (TT02): Turnover Tax payments can be made at banks or electronically using internet banking. It’s crucial to quote the ‘Beneficiary ID’ and ‘Payment Reference Number’ from the TT02 Payment Advice.

4. In-person and Other Support Channels: SARS also provides various avenues for in-person assistance and general tax learning:

  • SARS Contact Centre: You can call the SARS Contact Centre on 0800 00 SARS (7277) for more information or assistance with specific queries.
  • Tax Workshops: SARS offers tax workshops to help small business owners learn about taxes.
  • Mobile Tax Units (MTU) / Pop-up Branches: These units operate in various provinces, including North West, Limpopo, Western Cape, Eastern Cape, KwaZulu-Natal, Mpumalanga, Free State, and Northern Cape, providing accessible tax assistance.
  • Tax Practitioners: Small businesses are advised to deal with registered and reputable tax practitioners who are registered with an accredited professional body, as this offers better protection.
  • SARS Branches: If employers are not registered on eFiling or e@syFile™, they can submit a Request for Correction or supporting documents for a PAYE Audit at a SARS Branch. Additionally, to initiate a deactivation request for PAYE, a visit to a SARS branch is required.
  • Email Submissions: Specific forms, like the UDZ4 (Developer Information form for Urban Development Zone deduction), must be submitted to the Legal and Policy Division via email at [email protected]. Similarly, requests to deviate from standard record-keeping requirements (e.g., keeping records in a different form or outside South Africa) can be emailed to [email protected].