South Africa - Apply for Donation Tax

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Procedure

Apply In Person:

1. To Apply for Donation Tax, the applicant must go to the South African Revenue Services’ (SARS) office. Contact Link
2. The application form can either be downloaded from the official website, or else it can be obtained from the SARS office. Application Form Link
3. The application form must be filed with all the necessary details, and along with the proof of payment of the donation must be submitted personally at the nearest SARS office.
4. After verifying the donation payment application, the donation tax details and payments will be updated on the applicant’s e-Filing portal.
5. The applicant can make the Donation Tax payment on their e-Filing portal.
6. There is no fee for filing the Donation Tax application.
7. The processing time for the approval of Donation Tax application will be intimate while submitting the application. The Donation Tax payment can be paid immediately on the e-Filing portal.

Note: At any instance, if the applicant couldn’t access the e-filing portal, they can approach the nearest SARS Excise Branch office, and the issue will solved/assisted for the applicant. Contacts and Address Link

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Required Documents

• Application Form Link
• Proof of Donation payment.

Office Locations & Contacts

SOUTH AFRICAN REVENUE SERVICES
4 Rissik St, Marshalltown, Johannesburg, 2000, South Africa
Telephone Number: +27800007277
Physical address: Lehae La Sars, 299 Bronkhorst Street, Nieuw Muckleneuk: 0181, Pretoria.
Postal address: Private Bag X923, Pretoria 0001, South Africa.
Address and Contact Link
Location Link

LIST OF CUSTOMS OFFICE IN SOUTH AFRICA

• Address and Contacts Link
  

Eligibility

• Any individual, Company, Trust in SA is eligible for the Donation Tax.

Note: Non-residents of SA are not eligible for the Donation Tax.

Fees

• There is no fee for filing the Donation Tax application.

Validity

• Donations tax must be paid by the end of the month following the month during which the donation takes effect.

Documents to Use

Please attach documents that can be used by people. e.g., links

Sample Documents

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Processing Time

• The processing time for the approval of Donation Tax application will be intimate while submitting the application. The Donation Tax payment can be paid immediately on the e-Filing portal.

Related Videos

Videos explaining the procedure or to fill the applications.
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sevenload, viddler, vimeo, youku, youtube
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Instructions

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e.g., The state office holds birth records since January 1908.

Required Information

PARTICULARS OF DONOR

• Surname
• Address
• First Names
• Postal Code
• Identity number
• Income tax reference number
• Marital status

PARTICULARS OF DONE

• Surname
• Address
• First Names
• Relationship to donor
• Postal Code
• Identity Number

PARTICULARS OF DONATION

• Date of donation
• Description of donation, e.g., Cash, goods, shares, fixed property (furnish full particulars), etc.
• How donated, e.g., Notarial deed, (attach copy)
• Value of donation
• Basis of valuation, e.g., Market value, appraisement, etc

Particulars of other donations Declaration

• Signature
• Date

Need for the Document

• The person making the donation (donor) is liable to pay the donations tax. Because if the donor fails to pay the tax within the payment period, the “donor and donee” are jointly punishable under the SA Law.

Information which might help

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Other uses of the Document/Certificate

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E.g., Birth Certificate can be used as proof of identity.

External Links

• External Link

Others

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