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<td colspan="6" style="color: #707070; font-family: Arial, Tahoma, sans-serif; font-size: 11px; font-weight: bold; line-height: 15px; text-align: center" align="center"><a style="color: #61ba8c; font-weight: 400; text-decoration: none">To help
ensure inbox delivery please add</a> <a href="mailto:Integritax@saicanews.co.za" rel="noopener" style="color: #61ba8c; text-decoration: none" target="_blank">Integritax@saicanews.co.za</a> to your safe sender list<br>
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<td style="height: 49px; text-align: left; width: 270.883px" align="left"><strong>Dear</strong> <strong>Peet</strong></td>
<td style="height: 49px; text-align: right; width: 274.917px" align="right"><strong>Membership No</strong>.: 03240972</td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify"><img alt="" height="45" src="https://cdn21.mailercdn.net/users/assets/2466/images/important-notices-600.jpg" style=
"border: #fff; height: 45px; width: 600px" width="600"></td>
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<td style="width: 400px">Taxpayers experiencing problems logging on to eFiling should note that SARS is aware of the difficulties experienced and is working on resolving the matter.&nbsp;</td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify">
<table align="center" bgcolor="" border="0" cellpadding="0" cellspacing="0" style="color: #6e6e70; font-family: Arial, Helvetica, sans-serif; font-size: 14px; height: 83px; width: 600px" width="600">
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<td style="height: 100px; width: 400px">Please be aware of a new scam in which taxpayers are advised of outstanding liabilities to SARS. <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068116" style=
"color: #61ba8c; text-decoration: none">Follow the link</a> for an example of said scam. &nbsp;<br>
<br>
IESBA will be hosting Webinars on <strong>13 and 15 May 2024</strong> to unpack their new Tax Standards. Click <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068117" style=
"color: #61ba8c; text-decoration: none">the link</a> for relevant registration details. Please note that SAICA will also be hosting an event on <strong>6 June 2024</strong> for further discussion in this regard (please refer to the CPD section of
this week’s mailer for further details).</td>
<td style="width: 173px"><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068118" style=
"color: #61ba8c; text-decoration: none"><img align="right" alt="" height="160" src="https://cdn21.mailercdn.net/users/assets/2466/images/Integritax/2024-xero-roadshow_integritax-newsletter-240402--28002-29.jpg" style=
"border: #fff; float: right; height: 160px; width: 160px" width="160"></a></td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify">SAICA is conducting a survey to ascertain the effectiveness of the current tax practitioner regulatory model. Your participation in the survey
is highly appreciated, please follow the <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068119" style=
"color: #61ba8c; text-decoration: none">link</a> to complete the survey. The survey will remain open until <strong>27 May 2024</strong>.</td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify">IT3(d) eFiling submissions: For section 18A approved organisations with less than 50 receipts to report, the IT3(d) submission may be made
directly on eFiling. Refer to this <a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068120"
style="color: #61ba8c; text-decoration: none">SARS guide</a> for guidance on how to complete the process.</td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify"><img alt="" height="42" src="https://cdn21.mailercdn.net/users/assets/2466/images/Integritax/tax-tips.jpg" style=
"border: #fff; height: 42px; width: 600px" width="600"></td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify"><strong>EMP 501 reconciliation</strong>:&nbsp;<br>
<br>
Employers with less than 50 employees can submit payroll files via eFiling. Those with more than 50 employees are required to submit their payroll files via e@syFile.&nbsp;<br>
<br>
Should you have an amount due to SARS after having completed your EMP 501 reconciliation avoid using ‘7.........LC0000000’ as your payment reference as this will require manual intervention by SARS. Taxpayers are advised to rather utilise the
payment reference number indicated on their statement of account.&nbsp;<br>
&nbsp;</td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify"><img alt="" height="42" src="https://cdn21.mailercdn.net/users/assets/2466/images/Integritax/leadinfluenceinspire600px.jpg" style=
"border: #fff; height: 42px; width: 600px" width="600"></td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify"><strong>SARS feedback summary</strong><br>
<a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068121" style=
"color: #61ba8c; text-decoration: none">SARS/RCB National Stakeholder Forum</a><br>
&nbsp;</td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify"><strong>Contribute your view</strong>
<div><br>
SARS has published <a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068122" style=
"color: #61ba8c; text-decoration: none">draft amendments to rules under sections 21(1), 60 and 120</a> of the Customs and Excise Act as well as draft amendments to <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068123" style=
"color: #61ba8c; text-decoration: none">Schedule 1</a> for public comment. Comment submission due date is <strong>Friday,&nbsp;10 May 2024</strong> and comments (recorded on the Customs and Excise Rule amendment sheet) can be sent directly to SARS.
The following email address should be utilised for comments on the rules <a href="mailto:C&amp;E_Legislativecomments@sars.gov.za" style="color: #61ba8c; text-decoration: none">C&amp;E_Legislativecomments@sars.gov.za</a> and <a href=
"mailto:technicaltariff@sars.gov.za" style="color: #61ba8c; text-decoration: none">technicaltariff@sars.gov.za</a> should for comments on the Schedule.<br>
<br>
SARS has published a <a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068124" style=
"color: #61ba8c; text-decoration: none">draft Interpretation Note on the income tax exemption for water service providers</a> for public comment. Comments can be submitted to SAICA by <strong>Monday, 27 May 2024</strong>.</div>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: left; width: 420px" align="left"><img alt="" height="42" src="https://cdn21.mailercdn.net/users/assets/2466/images/cpd_2.jpg" style="border: #fff; height: 42px; width: 600px" width=
"600"></td>
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<div style="text-align: left" align="left"><strong>Save the dates:</strong></div>
<ul>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068125" style=
"color: #61ba8c; text-decoration: none">2024 TechTalk series - Webcast May</a></li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068126" style=
"color: #61ba8c; text-decoration: none">2024 Tax in Practice -&nbsp;Webcast&nbsp;June</a></li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068127" style=
"color: #61ba8c; text-decoration: none">Revisions to the IESBA Code addressing tax planning and related services -&nbsp;Webcast June</a></li>
</ul>
<div style="text-align: left" align="left">&nbsp; &nbsp; &nbsp; &nbsp;&nbsp;For other events, please visit the SAICA&nbsp;<a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068128" style=
"color: #61ba8c; text-decoration: none">Events bookings portal</a>.<br>
&nbsp;</div>
<div style="text-align: justify" align="justify">Delegates who book and attend live SAICA webcasts or face-to-face events will receive a Confirmation of Attendance email within 8 to 10 days of attendance confirming that the registered delegate
attended the stated webcast or event, as well as the duration of the webcast or event. Certain institutions and regulators may however require a Confirmation of Completion certificate as evidence of verifiable CPD.&nbsp;<br>
<br>
To obtain a Confirmation of Completion certificate, whether for attending a live webcast or event or watching a recording on the <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068129" style=
"color: #61ba8c; text-decoration: none">SAICA eVolve system</a>, you have to successfully complete the relevant assessment and achieve a pass mark of at least 75%. Once the assessment has been passed you can download a Confirmation of Completion
certificate. SAICA accepts both the Confirmation of Attendance and the Confirmation of Completion certificates as evidence of verifiable CPD completed by members.</div>
<div style="text-align: left" align="left"><br>
If you have not received your CPD confirmation, please email <a href="mailto:seminarsandevents@saica.co.za" style="color: #61ba8c; text-decoration: none">seminarsandevents@saica.co.za</a>.<br>
<br>
Please refer to the <a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068130" style=
"color: #61ba8c; text-decoration: none">SAICA CPD FAQ</a> document for further information.</div>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: left; width: 420px" align="left"><strong>Integritax quizzes</strong><br>
Access&nbsp;<a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068131" style=
"color: #61ba8c; text-decoration: none">eVOLVE</a> our new online Learner Management System (LMS) &nbsp;and answer the Integritax monthly quizzes to earn up to <strong>30 minutes</strong> CPD per article.</td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: left; width: 420px" align="left"><strong>Integritax journal</strong><br>
The following tax-related articles (with accompanying CPD questions) are included in the May 2024 edition of ASA Magazine:&nbsp;
<ul>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068132" style=
"color: #61ba8c; text-decoration: none">Tax and digital nomads</a> - This article assesses the potential need for a review of South African domestic legislation to ensure that digital nomads are, where applicable, adequately taxed. (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068133" style=
"color: #61ba8c; text-decoration: none">Deborah Tickle</a>)</li>
<li>&nbsp;<a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068134" style=
"color: #61ba8c; text-decoration: none">The final energy incentive legislation</a> - This article is a follow-up article to “The draft energy incentive legislation”&nbsp;published in July 2023, and provides an update of legislative amendments
contained in the 2023 Taxation Laws Amendment Act and announcements on Budget Day as relates to the solar incentive. (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068135" style=
"color: #61ba8c; text-decoration: none">Duncan McAllister</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068136" style=
"color: #61ba8c; text-decoration: none">Overview of the UK Spring 2024 Budget</a> - This article provides an overview of the main tax measures and announcements as delivered in Chancellor Jeremy Hunt’s Spring Budget on 6 March 2024. (Author:
<a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068137" style=
"color: #61ba8c; text-decoration: none">Leonita Doran</a>)</li>
</ul>
Additional tax-related articles in the May 2024 edition of ASA Magazine:&nbsp;
<ul>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068138" style=
"color: #61ba8c; text-decoration: none">SARS updates</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068139" style=
"color: #61ba8c; text-decoration: none">Somaya Khaki</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068140" style=
"color: #61ba8c; text-decoration: none">The ‘two-pot’ retirement system</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068141" style=
"color: #61ba8c; text-decoration: none">Elizabete Da Silva</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068142" style=
"color: #61ba8c; text-decoration: none">Tax disputes -&nbsp;consideration of remedies other than objection and appeal</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068143" style=
"color: #61ba8c; text-decoration: none">Azwinndini Magadani</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068144" style=
"color: #61ba8c; text-decoration: none">Third-party data: The backbone of tax administration</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068145" style=
"color: #61ba8c; text-decoration: none">Wesley Moffett</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068146" style=
"color: #61ba8c; text-decoration: none">The gradual death of the conduit principle</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068147" style=
"color: #61ba8c; text-decoration: none">PJ Nel</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068148" style=
"color: #61ba8c; text-decoration: none">South Africa introduces GloBE Model Rules</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068149" style=
"color: #61ba8c; text-decoration: none">Simone Esch</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068150" style=
"color: #61ba8c; text-decoration: none">South Africa’s 2024 Budget and its impact on taxpayers across the tiers</a>&nbsp;(Author:&nbsp;<a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068151" style=
"color: #61ba8c; text-decoration: none">Beatrie Gouws</a>&nbsp;and&nbsp;<a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068152" style=
"color: #61ba8c; text-decoration: none">David Warneke</a>)</li>
</ul>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify"><img alt="" height="42" src="https://cdn21.mailercdn.net/users/assets/2466/images/2024_Bulk_emails/2024_Integritax/Sub_Banners/technical-resources.jpg" style=
"border: #fff; height: 42px; width: 600px" width="600"></td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify"><br>
<strong>Legislation online</strong><br>
Access Tax Acts in pdf format via the&nbsp;<a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068153" style=
"color: #61ba8c; text-decoration: none">online legislation</a>.<br>
&nbsp;</td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify">
<hr></td>
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<strong>Tax operational query support</strong><br>
If you have any SARS operational queries that you have been unable to resolve by following the SARS escalation channels, you may log these on the <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068154" style=
"color: #61ba8c; text-decoration: none">SAICA Member Portal</a> for referral to SARS.<br>
&nbsp;</td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify">
<hr></td>
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<strong>SAICA technical resources&nbsp;</strong><br>
An archive of resources or information published on, inter alia, the SARS and National Treasury websites can be accessed on <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068155" style=
"color: #61ba8c; text-decoration: none">Tax: Legal and Policy.</a>&nbsp;<br>
&nbsp;</td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify">
<hr></td>
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<strong>Contemporary Gazette</strong><br>
Members can access the&nbsp;<a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068156" style=
"color: #61ba8c; text-decoration: none">Contemporary Gazette</a>&nbsp;which provides,&nbsp;inter alia, a comprehensive database of new laws. To login, use the following details:&nbsp;
<ul>
<li>Login name: saica(membership number), for example saica123456789.</li>
<li>Password: membership number.</li>
</ul>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify">
<hr></td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify"><strong>Legal and policy</strong><br>
See the latest on the SAICA&nbsp;<a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068157"
style="color: #61ba8c; text-decoration: none">Legal and Policy</a>,&nbsp;including:
<ul>
<li><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068158" style=
"color: #61ba8c; text-decoration: none">SARS’ 2024/25 annual performance plan</a></li>
</ul>
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<td colspan="2" style="text-align: left; width: 290px" align="left"><img alt="" height="42" src="https://cdn21.mailercdn.net/users/assets/2466/images/Integritax/general600.jpg" style="border: #fff; height: 42px; width: 600px" width="600"></td>
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<a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068159" style=
"color: #61ba8c; text-decoration: none">Read the requirements</a> for membership and apply for the below vacancies:</td>
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<ul>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068160" style=
"color: #61ba8c; text-decoration: none">National Tax Committee</a> (1 x vacancy Members in Business (MiB)&nbsp;and 1 x vacancy Large Public Practice)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068161" style=
"color: #61ba8c; text-decoration: none">Central Region Tax Sub-committee</a>&nbsp;(2 x vacancies)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068162" style=
"color: #61ba8c; text-decoration: none">National Tax Operations Sub-committee</a>&nbsp;(1 x vacancy Small or Medium Practice)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068163" style=
"color: #61ba8c; text-decoration: none">Exchange control Sub-committee</a> (1x vacancy)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068164" style=
"color: #61ba8c; text-decoration: none">Northern Region Tax Sub-committee</a> (1x vacancy)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068165" style=
"color: #61ba8c; text-decoration: none">Southern Region Tax Sub-committee</a> (1 x vacancy Large Public Practice)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068166" style=
"color: #61ba8c; text-decoration: none">Tax Administration Act Sub-committee</a> (2x vacancies)</li>
</ul>
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<td colspan="2"><img alt="" height="42" src="https://cdn21.mailercdn.net/users/assets/2466/images/Integritax/tax-practitioners600.jpg" style="border: #fff; height: 42px; width: 600px" width="600"></td>
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<td colspan="2" style="text-align: left" align="left"><br>
The SAICA 2023 Tax Practitioner Annual Declaration is accessible on the <a href=
"https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068167" style=
"color: #61ba8c; text-decoration: none">SAICA Member Portal</a>. Tax Practitioners who have not completed and submitted the declaration are reminded to do so urgently.<br>
<br>
<a href="https://saica.evlink21.net/servlet/link/55728/593070/116172398/2068168" style=
"color: #61ba8c; text-decoration: none">Read</a> for more information on the tax practitioner regulatory requirements and registration/deregistration processes.<br>
<br>
Tax practitioners who emigrated from South Africa and have been selected for a review of their 2023 Tax Practitioners CPD compliance should note the following as relates to the requirement to submit a police clearance certificate:&nbsp;
<ul>
<li>members who emigrated less than 5 years ago should provide certificates issued by both South Africa and the country they emigrated to</li>
<li>members who emigrated more than 5 years ago should provide a certificate issued by the country they emigrated to</li>
</ul>
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<strong>Tax related comments, compliments and complaints</strong></td>
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