# Sars Efiling

> SARS tax workflows for South African builds — VAT 15% (effective 2018) calculations, IRP5/IT3(a) source codes, and ITR12 field references with citations to the SARS-published guides.

- Skill: `tzone85/sars-efiling` (Agent Skill, multi-file: 5 files)
- Install (CLI): `npx skillmds@latest add tzone85/sars-efiling`
- Raw SKILL.md: https://api.skillmd.com/api/skills/tzone85/sars-efiling/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Coding & Dev Tools
- Author: tzone85 (https://skillmd.com/u/tzone85)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/tzone85/sars-efiling

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# SARS eFiling — tax workflows for SA builds

Use when the user is writing code that calculates VAT, generates payslips / IRP5 / IT3(a) certificates, or maps user input to ITR12 form fields. SARS has no public sandbox for eFiling submission, so this skill is reference-backed: every claim links to a SARS-published guide URL pinned in the frontmatter.

## Triggers

- "sars"
- "efiling"
- "vat calc"
- "vat rate"
- "irp5"
- "it3(a)"
- "itr12"
- "tax certificate"
- "source code"
- "paye"

## Examples

- [`examples/vat-calc.ts`](./examples/vat-calc.ts) — delegate to the shared 15% VAT primitive
- [`examples/irp5-codes.ts`](./examples/irp5-codes.ts) — typed registry of the most common Normal Income / Allowance / Fringe Benefit codes with descriptions
- [`examples/itr12-fields.ts`](./examples/itr12-fields.ts) — minimal ITR12 field map for income + deductions sections
- [`examples/anti-pattern.ts`](./examples/anti-pattern.ts) — historic / wrong patterns flagged with the correct replacement

## Canonical rules

### VAT
- Standard rate is **15%** since 2018-04-01. Proposed increases to 15.5% (1 May 2025) and 16% (1 April 2026) were **reversed** by clause 13 of the 2025 Rates Bill — the rate remains 15%. Source: `sars.gov.za/types-of-tax/value-added-tax/`.
- Compulsory registration threshold rises from R1m to **R2.3m** (effective 1 April 2026). Voluntary threshold rises from R50k to **R120k**.
- Zero-rated supplies are subject to VAT at 0% (still report). Exempt supplies are outside the VAT system entirely. Don't conflate them.
- Inclusive ↔ exclusive conversions in `shared/za-primitives/vat.ts` use banker's rounding to 2 decimal places — matches SARS guidance for tax fractions.

### IRP5 / IT3(a) source codes
- Code triples: a **Main Code** is the local (SA-source) value (`36xx`); the corresponding **51xx** offset is the same income type from a foreign source (e.g. 3601 → 3651). Codes ending in `99` are reserved.
- Categories:
  - **Normal Income** — 3601..3623 / 3651..3673
  - **Allowances** — 3701..3724 / 3751..3774
  - **Fringe Benefits** — 3801..3825 / 3851..3875
  - **Lump Sum** — 39xx
  - **Deductions** — 4xxx
- "Sub-code rationalisation" rules — older codes have been folded into newer main codes (e.g. 3603/3610 must be reported under 3601 from 2013 onwards). Always cross-check the year of assessment against the SARS guide for the current rationalisation rules.

### ITR12
- The ITR12 is the personal income tax return form. Code matches the IRP5 source codes for income; the form itself is rendered from a schema published by SARS.
- For programmatic eFiling submission, SARS provides the e@syFile and HTTPS upload endpoints — there is no public REST sandbox. Most builds therefore generate the PDF or the e@syFile CSV input and submit manually.

## Common mistakes

- **Calling VAT 14% in 2026** — rate changed to 15% on 2018-04-01 and has not changed since (the proposed 2025/2026 increases were reversed).
- **Using a Personal Income IRP5 code on a corporate payslip** — IRP5 source codes are for Employees' Income Tax certificates. Corporate income uses different categories on the ITR14 (corporate return).
- **Treating zero-rated and exempt as the same** — zero-rated supplies still appear on the VAT201 return at 0%; exempt supplies do not. Misclassifying changes the input-tax claim.
- **Generating IT3(a) certificates without the section-1 declaration block** — SARS rejects on intake.
- **Hardcoding the registration thresholds** — they change every few budget cycles. Read them from configuration tied to the year of assessment.
- **Reporting code 3603 / 3610 on a 2026 certificate** — these have been rationalised into 3601 from 2013 onwards.

## Configuration

No secret material — SARS published guides are public. The IRP5 code registry in `examples/irp5-codes.ts` carries an `effectiveFrom` field per entry so consumers can pick the right code for the year of assessment they are working with.

## See also

- [`shared/za-primitives/vat.ts`](../../shared/za-primitives/vat.ts) — the 15% VAT primitive this skill delegates to.
- [`skills/popia/SKILL.md`](../popia/SKILL.md) — SARS source codes can be combined with employee identifiers; the same POPIA storage / consent rules apply.