1HOW TO eFILE YOUR PROVISIONAL TAX RETURN

1. REgISTER FOR eFILINg You will need to register as an eFiling user before you can file your provisional tax return electronically. To register, go to

www.sarsefiling.co.za

1.1 Click on “Register”

1.2 Click on the arrow to select the appropriate user type. The options are:

• Individuals

• TaxPractitioners

• Organisations.

HOW TO eFILE YOUR PROVISIONAL TAX RETURN

HELPINg yOU mAkE SOUTH AFRIcA gREAT!

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2 HOW TO eFILE YOUR PROVISIONAL TAX RETURN

1.3 Once you have read through and accepted the eFiling Terms and Conditions, check the “I Accept” box and then click on

“continue” to proceed with your registration.

1.4 Ifyouareregisteringas:

• AnIndividual,you will need to enter all your personal particulars in order to register as an eFiler. You will need your:

– ID/Passportnumber

– Taxreferencenumber

– Contactinformation

– Bank account details.

• ATaxPractitioner,youwillneedyourTaxPractitionerNumber(PR)number.

1.5 CompleteyourregistrationbychoosingyourLoginNameandPasswordandenteringthespecialsecurityPINasdisplayedonthe

screen. You can click on the “i” informationbuttonforfurtherinformationaboutyourloginandthepasswordrules.

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3HOW TO eFILE YOUR PROVISIONAL TAX RETURN

2. REgISTEREd eFILERS2.1 Simplyclickonthe“Login”buttonontheeFilinghomepageanduseyourexistingLoginNameandPasswordtologin.

IfyouhaveforgottenyourLoginNameand/orPassword,clickonthequestionmarkicon.

3. gETTINg STARTEd:3.1 Ensure that the tax type for “ProvisionalTax(IRP6)” is activated:

• OrganisationsandTaxPractitionersmustclickon:

– Organisations

– OrganisationTaxTypes

• Individualsmustclickon:

– Home

– Tax Types

• Select the tick box for the tax type

“ProvisionalTax(IRP6)”

• Enterthetaxreferencenumber

• Clickonthe“Register” button

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4 HOW TO eFILE YOUR PROVISIONAL TAX RETURN

4. REqUESTINg yOUR PROVISIONAL TAX RETURN: 4.1 Click on “Returns”,and then on “ReturnsIssued”.

4.2 Click on “ProvisionalTax(IRP6)”

4.3 ProvisionalTaxReturnscanonlyberequestedforperiodsthatfallwithin:

• Thecurrentperiod

• Thecurrentperiodminustwoperiods

– Example:ifthecurrentperiodis2011-01,IRP6formscanberequestedfortheperiods2010-02and2010-01

• Thecurrentperiodplustwoperiods

– Example:ifthecurrentperiodis2011-01,IRP6formscanberequestedfortheperiods2011-02and2012-01.

4.4 Selecttheprovisionaltaxperiodfromthedrop-downmenuonthetoprighthandcornerandthenclickon“Request Return”.

4.5 The ProvisionalTaxWorkPagewillbedisplayed.Itiswithinthispagethatyourequest,complete,saveandfileyourprovisional

taxreturntoSARS.

Note:Ifyouwouldliketogetridofthelefthandmenutomakethescreenbigger,clickonthedoublearrowsinthetopright

hand corner.

4.6 Ifyouhavealreadyfiledyourprovisionaltaxreturn(IRP6)toSARSviathepost,youcanrequestthereturnandupdateyoureFiling

profiletoreflectyoursubmission.

• Clickon“Manuallysubmitted”tochangethestatusofyourprovisionaltaxreturn(IRP6)toFiled.

• YouwillbepromptedtoconfirmthepostalsubmissionofyourProvisionalTaxReturn(IRP6),asyouwillnotbeabletofilethe

return electronically after clicking “Manuallysubmitted”.

5HOW TO eFILE YOUR PROVISIONAL TAX RETURN

4.7 YouwillhaveanoptiontoopenthereturnwithFlashPlayerorAdobeReader.

• FlashPlayer:

– eFiling will default to this option

– OpeningyourreturnwithFlashPlayeroffersfasterperformanceandabetteruserexperience.

– IfyoudonothaveAdobeFlashPlayerinstalledinyourmachine,youwillbepromptedtodownloadthisversionofAdobe

FlashPlayerwhenopeningyourreturn.

• ADOBEReader:

– IfyouchoosetouseADOBEReader,youwillrequireADOBEreader8.1orhighertobeinstalledonyourmachine.

4.8 Toopenyourprovisionaltaxreturnforonlinecompletion,clickon“IRP6”.

CompletingYourProvisionalTaxReturn:

Note:Ifyouwouldliketogetridofthelefthandmenutomakethescreenbigger,clickonthedoublearrowsinthetopright

handcorner.Youcanalsoclickonthezoompercentagearrowtoenlargeyourscreen.

PERSONAL PARTIcULARS:

4.9 ThefirstsectionofyourIRP6willbepre-populatedwiththefollowing:

• Taxpayer’sparticulars(asperthetaxpayerparticularsregisteredontheeFilingwebsite)

• Thetaxperiod.

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6 HOW TO eFILE YOUR PROVISIONAL TAX RETURN

4.10 Ifthetaxpayertypeisatrustorcompany/CC,thefollowinginformationwillbepre-populatedonthereturn:

• Yearofassessment

• Period(e.g.firstperiod)

• Incometaxreferenceno.

• Registeredname

• Registeredno.

4.11 Ifthetaxpayertypeisanindividual,thefollowinginformationwillbepre-populatedonthereturn:

• Yearofassessment

• Incometaxreferenceno.

• Surnameandinitials

• IDno.orPassportno.

• Dateofbirth.

HISTORIcAL INFORmATION

4.12 Thehistorical informationwillautomaticallybedisplayed if thetaxpayerhasbeenassessedwithinfiveyears fromtheyearof

assessmentreflectedontheprovisionaltaxreturn.

4.13 Thehistoricalinformationwillbeblankif:

• ThelastyearthatthetaxpayerwasassessedisfiveyearsormorepriortotheyearofassessmentreflectedontheIRP6return

• Thetaxpayerisanewtaxpayer.

TAXPAyER ESTImATE

Refer to the Provisional Tax Guide on the SARSwebsitewww.sars.gov.za formore information on how to complete your

provisional tax return.

FirstPeriodIRP6

4.14 Youarerequiredtocompletethefollowingfields(themandatoryfieldsarehighlightedinred):

• Estimatedtaxableincome

• Employees’taxforthisperiod(sixmonths)

– Thisisamandatoryfield.Ifemployee’staxisnotapplicabletothetaxpayer,capturetheamount0.00 in this field.

• Foreigntaxcreditsforthisperiod(sixmonths)

7HOW TO eFILE YOUR PROVISIONAL TAX RETURN

• Penaltyonlatepayment(ifapplicable)

• Interestonlatepayment(ifapplicable).

4.15 Thesystemwillautomaticallycalculatethefollowingforindividualtaxpayers:

• Taxonestimatedtaxableincome

• Rebates

– Therebateisonlyapplicabletoanindividualtaxpayerandwillbedeterminedaccordingtothetaxpayer’sageasattheend

oftheyearofassessment

– RefertothetaxtablesontheSARSwebsitewww.sars.gov.zaformoreinformationontherebateamountsapplicableto

individuals for each tax year.

• Taxforthefullyear

• Taxforthisperiod(sixmonths)

• Taxpayablefortheperiod

• Totalamountpayable.

4.16 As the tax ratesapplicable tocompaniesand trustsvary, the systemwillnotautomatically calculate the“Taxonestimated

taxableincome”.TheusercompletingtheIRP6returnmustthereforecalculatethisamountmanually.

SecondperiodIRP6

4.17 Youarerequiredtocompletethefollowingfields(themandatoryfieldsarehighlightedinred):

• Estimatedtaxableincome

• Employees’taxforthisperiod(twelvemonths)

– Thisisamandatoryfield.Ifemployee’staxisnotapplicabletothetaxpayer,capturetheamount0.00 in this field.

• Foreigntaxcreditsforthisperiod(twelvemonths)

• Penaltyonlatepayment

• Interestonlatepayment.

4.18 Thesystemwillautomaticallycalculateorpre-populatethefollowingforindividualtaxpayers:

• Taxonestimatedtaxableincome

• Rebates

– Therebateisonlyapplicabletoanindividualtaxpayerandwillbedeterminedaccordingtothetaxpayer’sageasattheend

oftheyearofassessment

– RefertothetaxtablesontheSARSwebsitewww.sars.gov.zaformoreinformationontherebateamountsapplicableto

individuals for each tax year.

• Taxforthefullyear

• Provisionaltaxpaidforthefirstperiod(ifpaidbythetaxpayer)

• Taxpayableforthisperiod

• Penaltyoutstandingfromfirstperiod(ifapplicable)

8 HOW TO eFILE YOUR PROVISIONAL TAX RETURN

• Interestoutstandingfromfirstperiod(ifapplicable)

• Amountpayable.

4.19 As the tax ratesapplicable tocompaniesand trusts vary, the systemwillnotautomatically calculate the“Taxonestimated

taxableincome”. TheusercompletingtheIRP6returnmustthereforecalculatethisamountmanually.

TOTALAMOUNTPAYABLE

4.20 The “TotalAmountPayable” willbeautomaticallycalculatedforyou.

Note: Youmustsubmityour IRP6returnwithanestimateofyourtaxable income,evenifthe calculation result for the total

amountpayableequalsnil(zero).

PAymENT dETAIL

4.21 IfyouareusingapaymentchannelotherthaneFilingtomakeapaymentforthisprovisionaltaxreturn,utilisetheexact

“Paymentrefno.” and “BeneficiaryID/Accountno.”as displayed on the return. This will ensure the correct allocation

ofyourprovisionaltaxpayment.

dEcLARATION

4.22 Entertoday’sdateinthedatefield.

9HOW TO eFILE YOUR PROVISIONAL TAX RETURN

5. FileYourProvisionalTaxReturn:5.1 At any stage, you can save your return before filing by clicking on “SaveReturn”.OnceyouhavecompletedyourProvisional

TaxReturn(IRP6),andyouarereadytosubmitittoSARS,simplyclickon“FileReturn”

5.2 When you click on FileReturn,eFilingwillcheckthecorrectnessofspecific information.Where information is incorrector

incomplete,eFilingwillpromptyoutocorrectthecapturedinformation.

5.3 YouwillreceiveaconfirmationwhenyourProvisionalTaxReturnhasbeenfiled.Clickon“continue“ to return to the Provisional

TaxWorkPage.

5.4 OntheProvisionalTaxWorkPageclick on:

• “QuerySARSStatus”torequestthestatusofyourreturn

• “RequestforCorrection”ifyouwouldliketochangesomethingonyourreturnafteryouhavefiled.Yourreturnwillappear

andyoucanmakethenecessarychangesandresubmit.

Note: IfyouhavesubmittedanIRP6returnforanincorrectperiod(e.g.2010/01insteadof2011/01):

• YouwillhavetorequestanewIRP6returnforthecorrectperiod(e.g.2011/01).Refertothesectionaboveon“Requesting

YourProvisionalTaxReturn”

• Use the“Request for Correction” function to revise the IRP6 return thatwas submitted for the incorrectperiod (e.g.

2010/01).

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10 HOW TO eFILE YOUR PROVISIONAL TAX RETURN

6. VIEWSTATEMENTOFACCOUNT:6.1 OntheProvisionalTaxWorkPage click on “RequestStatementofAccount”.

6.2 Youwillhavetheoptiontoselectthestatementaccordingtoaparticular“TaxYear”or “BalanceBroughtForward.”

6.3 SelectaStatementType and then click on “continue”.

6.4 ClickonthelinktoopentheTaxStatementofAccount.

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11HOW TO eFILE YOUR PROVISIONAL TAX RETURN

6.5 The‘ProvisionalTaxStatementofAccount’ will be displayed on the screen.

HOW TO eFILE YOUR PROVISIONAL TAX RETURN