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Sample Tax Technician (SA) Practice Questions
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1Under the South African Income Tax Act Section 6(2), what primary tax rebates are granted to a natural person tax resident under 65 years of age?
A.Primary Tax Rebate (directly reducing normal tax payable)
B.100% tax exemption on all salary income
C.50% rebate on commercial property rent
D.Dividends Tax rebate of 20%
Explanation: Section 6(2)(a) grants a statutory Primary Tax Rebate to every natural person resident, directly reducing their calculated normal income tax liability.
2Under South African Value-Added Tax (VAT) Act Section 23, what is the compulsory registration threshold for a business supplying taxable goods or services?
A.Taxable turnover exceeding R1 million in any 12-month period
B.Taxable turnover exceeding R50 000 per month
C.Taxable turnover exceeding R20 million
D.Compulsory registration applies to all businesses regardless of turnover
Explanation: Under Section 23(1), a person is mandatorily required to register as a VAT vendor if total taxable supplies exceed R1 million in a 12-month period (or is reasonably expected to exceed R1m under contractual obligation).
3Under South African Income Tax Act Section 12E, what progressive corporate tax rates apply to a Small Business Corporation (SBC)?
A.0% on first tier taxable income, progressive middle tiers, and standard corporate tax rate (27%) on taxable income exceeding statutory threshold
B.Flat rate of 45% on all income
C.0% tax on all profits uncapped
D.50% tax on revenue
Explanation: Section 12E grants qualifying SBCs progressive tax rates: 0% on taxable income up to R95 700 (annually updated), lower middle tier percentages, and 27% on taxable income above R535 000.
4Under Tax Administration Act (TAA) Section 25, by when must an individual taxpayer submit their annual Income Tax Return (ITR12) during standard Tax Season?
A.By the date prescribed annually by SARS Notice (typically October for non-provisional taxpayers filing online, and January for provisional taxpayers on eFiling)
B.By 31 December automatically for all citizens
C.Returns are filed once every 5 years
D.Submission date is chosen voluntarily by the taxpayer
Explanation: SARS publishes an annual gazetted notice setting tax season submission deadlines (typically late October for non-provisional eFilers and late January for provisional taxpayers).
5Under South African Income Tax Act Seventh Schedule Paragraph 7, how is the taxable fringe benefit calculated for a company car provided to an employee?
A.3.5% per month (or 3.25% if subject to a maintenance plan) of the determined value of the motor vehicle, less employee contributions
B.100% of the vehicle purchase price
C.R500 fixed flat monthly fee
D.0% fringe benefit
Explanation: Paragraph 7 calculates company car fringe benefit as 3.5% per month of vehicle determined value (reduced to 3.25% if a full manufacturer maintenance plan is included), less employee payments for use.
6Under South African Value-Added Tax (VAT) Act Section 28, when must a Category B VAT vendor submit their bi-monthly VAT201 return and payment?
A.On or before the last business day of the month following the end of the tax period (or by 25th if paying manually)
B.Once a year at year-end
C.Every Monday morning
D.Within 5 years of sale
Explanation: Section 28 requires bi-monthly VAT vendors to file their VAT201 return and pay net VAT on or before the last business day of the month following the bi-monthly tax period (for eFiling).
7Under South African Income Tax Act Section 12E, what accelerated depreciation allowance is granted to a Small Business Corporation (SBC) on manufacturing machinery?
A.100% immediate capital deduction in the tax year the machine is first brought into use
B.20% per year over 5 years
C.5% per year over 20 years
D.0% allowance allowed
Explanation: Section 12E(1A)(a) grants qualifying SBCs a 100% immediate capital write-off in Year 1 for manufacturing machinery brought into use in their trade.
8Under Tax Administration Act (TAA) Section 213, what is the statutory Penalty percentage levied by SARS for late payment of tax (e.g. late VAT or PAYE payment)?
A.10% penalty on the unpaid tax amount
B.50% penalty
C.100% penalty
D.0% penalty
Explanation: TAA Section 213 specifies a 10% late payment penalty automatically levied on unpaid tax balances (such as late PAYE or VAT payments).
9Under South African Income Tax Act Fourth Schedule, what is the employer's bi-annual payroll reconciliation return submitted to SARS via e@syFile or eFiling?
A.EMP501 return (reconciling PAYE, UIF, and SDL withheld against tax certificates issued)
B.VAT201 return
C.ITR14 return
D.IRP6 return
Explanation: Employers must submit bi-annual EMP501 reconciliations (for periods ending August and February), matching PAYE, UIF, and SDL withheld against IRP5/IT3(a) certificates issued to employees.
10Under South African Value-Added Tax (VAT) Act Section 20(5), what is an 'Abridged Tax Invoice'?
A.A simplified tax invoice permitted for supplies between R50 and R5 000, omitting recipient name/address/VAT number
B.An invoice for export sales only
C.An invoice printed in foreign currency
D.A till slip under R50
Explanation: Section 20(5) permits abridged tax invoices for supplies between R50 and R5 000, which require supplier details, date, serial number, description, and tax charged, but omit recipient details.
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