Organisation : South African Revenue Service
Facility/ Service Name : Donation Claims for Filing Season 2021
Head Office : Pretoria
Website : https://www.sars.gov.za/
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SARS Donation Claims for Filing
6 July 2021 – Did you donate to the Solidarity Fund or to another Public Benefit organisation during the 20/21 Filing Season?
Related / Similar Service : SARS PAYE Penalties For Employers
We will help you understand some of the unique features in the 20/21 Filing season, such as the difference between payroll giving and a direct donation; the supporting documents you require and other frequently asked questions.
Claim the Donations Made to the Solidarity Fund
The COVID-19 pandemic has led to the establishment of the Solidarity Fund which has a mandate to support the national health response, contribute to humanitarian relief efforts and mobilise South Africans in the fight against the pandemic.
Special provisions were contained in the Disaster Management Tax Relief Administration Act and Disaster Management Tax Relief Act that created a special dispensation for a specific period of time for tax deductible donations made to the Fund by taxpayers.
Donations made to the Solidarity Fund during the 2020/2021 tax year of assessment could have been made through two different channels-
** direct payment to the Solidarity Fund or
** through “payroll giving” by employers on behalf of employees.
The method of claiming a section 18A deduction for these donations depends on the channel used by the donor, as well as the time period during which this donation was made.
1. How do I claim S18A deductions on the ITR12 return?
To claim donations made by the donor in a personal capacity, the following questions must be answered on the return wizard
** Do you want to claim donations made to an approved organization(s) in terms of s18A?
** How many organizations did you donate to?
** Upon answering these questions, the donation containers for both source codes 4055 & 4011 will open on the return.
2. Which container is applicable for donations made to S18A-approved institutions, other than the Solidarity Fund?
Select source code 4011 (4055 only relates to donations made to the Solidarity Fund during the period April 2020 and September 2020).
3. Which documents are required to support my S18A claim?
A valid section 18A certificate provided by a S18A-approved organization. If the donation was made through your employer, the IRP5 certificate issued by your employer will suffice.
4. Where will I see the donations made through my employer on my return?
The amount donated through your employer will be reflected on your IRP5 and will therefore be pre-populated under “Employee Tax Certificate Information [IRP5/IT3 (a)]” on your return
The South African Revenue Service (SARS) is the nation’s tax collecting authority. Established in terms of the South African Revenue Service Act 34 of 1997 as an autonomous agency, we are responsible for administering the South African tax system and customs service.
Our outcomes are :
** Increased Customs and Excise compliance
** Increased tax compliance
** Increased ease and fairness of doing business with SARS
** Increased Cost effectiveness and Internal Efficiencies
** Increased public trust and credibility.