Quick Answer

A SARS tax glossary explains the terms you meet on eFiling and your tax certificates in plain English. Key 2026 terms: the ITR12 is your return, the ITA34 is SARS’s assessment of it, an IRP5 is your employer’s earnings certificate, and provisional tax is pay-as-you-go tax for non-salary income. Every term below links to a full guide and the official SARS source.

How to Use This Glossary

Every term links to our full guide on the topic (internal link) and, where relevant, to the official SARS or government source (marked as “Official source”). Bookmark this page – it is updated every filing season. For the complete official terminology lists, see the SARS glossaries: A-M and N-Z.

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Frequently Asked Questions

Related Articles

• Tax Questions Hub – answers to the questions we hear most
• Tax Documents Hub – every SARS form explained
• Complete SA Tax Guide 2026 – the master guide
• Contact Us – paid help with your specific situation

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Two IRP6 payments yearly.” }, { “@type”: “DefinedTerm”, “name”: “Public Benefit Organisation (PBO)”, “description”: “A SARS-approved non-profit; only donations to PBOs with section 18A status generate donation deductions.” }, { “@type”: “DefinedTerm”, “name”: “Rebate”, “description”: “A fixed amount subtracted from calculated tax. Everyone gets the primary rebate (R17,235 in 2026); over-65s and over-75s get more.” }, { “@type”: “DefinedTerm”, “name”: “Refund”, “description”: “Money SARS pays back when your PAYE and provisional payments exceeded your final tax. Paid within ~72 hours of assessment if banking details are verified.” }, { “@type”: “DefinedTerm”, “name”: “Retirement annuity (RA)”, “description”: “A personal retirement fund; contributions are deductible up to 27.5% of taxable income (cap R350,000).” }, { “@type”: “DefinedTerm”, “name”: “SARS”, “description”: “The South African Revenue Service – the national tax authority.” }, { “@type”: “DefinedTerm”, “name”: “Section 11(a)”, “description”: “The general deduction formula allowing expenses actually incurred in the production of income.” }, { “@type”: “DefinedTerm”, “name”: “Section 18A”, “description”: “The section allowing deductions for donations to approved PBOs, up to 10% of taxable income.” }, { “@type”: “DefinedTerm”, “name”: “Source code”, “description”: “The four-digit code on an IRP5 classifying each amount (3601 salary, 3701 travel allowance, 4102 PAYE, etc.).” }, { “@type”: “DefinedTerm”, “name”: “Suspension of payment”, “description”: “A section 164 request that stops SARS collecting disputed tax while your objection is decided.” }, { “@type”: “DefinedTerm”, “name”: “Tax Compliance Status (TCS)”, “description”: “The modern tax clearance: a PIN third parties use to verify your compliance online.” }, { “@type”: “DefinedTerm”, “name”: “Tax directive”, “description”: “An instruction from SARS on how much tax to withhold from specific payments like retirement lump sums.” }, { “@type”: “DefinedTerm”, “name”: “Tax Ombud”, “description”: “An independent, free office that resolves service complaints against SARS.” }, { “@type”: “DefinedTerm”, “name”: “Tax practitioner”, “description”: “A professional registered with SARS and a controlling body who may prepare and file returns on your behalf.” }, { “@type”: “DefinedTerm”, “name”: “Tax threshold”, “description”: “The income level below which no income tax is payable (R95,750 for under-65s in 2026).” }, { “@type”: “DefinedTerm”, “name”: “Tax year (year of assessment)”, “description”: “For individuals: 1 March to the end of February. The 2026 tax year ended 28 February 2026.” }, { “@type”: “DefinedTerm”, “name”: “Travel allowance”, “description”: “A fixed monthly amount from your employer for business use of your own car, taxable except for proven business travel.” }, { “@type”: “DefinedTerm”, “name”: “UIF”, “description”: “The Unemployment Insurance Fund – a 2% payroll contribution (1% employee, 1% employer) for unemployment cover.” }, { “@type”: “DefinedTerm”, “name”: “Understatement penalty”, “description”: “A percentage penalty (0%-200%) SARS imposes when you pay too little tax due to error or omission.” }, { “@type”: “DefinedTerm”, “name”: “Verification”, “description”: “A SARS document check on specific return items, usually with a 21 business day deadline.” }, { “@type”: “DefinedTerm”, “name”: “Voluntary Disclosure Programme (VDP)”, “description”: “A SARS programme to regularise past non-compliance before SARS finds it, with penalty relief.” } ] }, { “@type”: “BreadcrumbList”, “itemListElement”: [ { “@type”: “ListItem”, “position”: 1, “name”: “Home”, “item”: “https://taxseason2026.online” }, { “@type”: “ListItem”, “position”: 2, “name”: “SARS Tax Glossary”, “item”: “https://taxseason2026.online/sars-tax-glossary-south-africa” } ] } ] }