The South African Revenue Service (SARS) would like to remind taxpayers that Wednesday 30 June is the cut off date to submit applications for extensions. No extension requests will be accepted following this date.
"This year, taxpayers must supply a valid reason for an extension to be granted," says SARS Spokesperson, Sechaba Nkosi. "For example, if an individual has not received his/her IRP5 form, reasons must be supplied explaining why the employer has not yet issued it."
Extension applications can also be submitted electronically via the SARS website, www.sars.gov.za. This online facility will not be available after the deadline at midnight on 30 June.
Taxpayers granted extensions must submit before 30 September 2004. Special extensions for submission of returns after 30 September 2004 will only be considered for individuals who are directors of companies, members of close corporations or beneficiaries of trusts, should the taxpayer be dependent on the finalisation of the affairs of such company or trust.
"In such cases, the details of the company or trust involved must be submitted with the individual's extension application," Nkosi explains. The maximum extension date in such cases is 28 February 2005.
In addition, no blanket extension in respect of any taxpayer category will be considered this Filing Season. "Tax practitioners filing returns for more than one company or client need to issue one application per client."
Nkosi concludes, "As part of improving its functional operations, SARS wants to make sure that returns are processed on time. Granting extensions delays this process, which in turn slows operations down."
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
PRETORIA