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«COMPREHENSIVE GUIDE TO THE ITR14 RETURN FOR COMPANIES 1 | COMPREHENSIVE GUIDE TO THE ITR14 RETURN FOR COMPANIES CONTENTS 1. INTRODUCTION 2. HOW TO ...»

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FINANCIAL AND INSURANCE ACTIVITIES

This section of the return will only display if the main industry code starts with 64, 65 or 66 in the “Information to create this income tax return”.

Select “Yes” or “No” for the following questions:

If the company is a bank, has the company claimed a doubtful debt provision in excess of the amount agreed • upon with SARS?

Has the company made a capital contribution or advanced a loan to any trust?

• Where the taxpayer has claimed a deduction for any provision related to claims intimated but not reported or to • outstanding claims, does such provision factor in an amount related to ex gratia payments?

Note: A company that conducted short term insurance activities must complete the ICS01 - short term • insurance schedule available on www.sars.gov.za. The completed ICS01 and all relevant material requested in the ICS01 must be attached as relevant material to the ITR14.

148 | COMPREHENSIVE GUIDE TO THE ITR14 RETURN FOR COMPANIES

ANNEXURE E – MAIN ASSET TYPE SOURCE CODE FOR CAPITAL GAINS TAX

Local assets are used only for the Local Capital Gains Tax Schedule and foreign assets are used only for the Foreign Capital Gains Tax Schedule.

–  –  –

GAIN: Financial instruments – Listed, including assets of which prices are regularly published in newspaper (e.g. shares, a participatory interest in a portfolio of a collective investment scheme, gold and platinum coins of which value is mainly derived from their metal content, bonds, futures, options) LOSS: Financial instruments – Listed, including assets of which prices are regularly published in newspaper (e.g. shares, a participatory interest in a portfolio of a collective investment scheme, gold and platinum coins of which value is mainly derived from their metal content, bonds, futures, options) GAIN: Financial instruments – Unlisted (e.g. shares, debentures, promissory notes, bonds, options, forward contracts, swaps, debt) LOSS: Financial instruments – Unlisted (e.g. shares, debentures, promissory notes, bonds, options, forward contracts, swaps, debt) GAIN: Intangible assets (e.g. goodwill, trademarks, copyrights, franchises, licences)

–  –  –

GAIN: Other movable property used mainly for trade purposes (e.g. aircraft, boats, motor vehicles, office furniture and equipment) LOSS: Other movable property used mainly for trade purposes (e.g. aircraft, boats, motor vehicles, office furniture and equipment) GAIN: Other movable property not used mainly for trade purposes other than personal-use assets (e.g. Boats 10 metres and personal use aircraft 450 kg, fiduciary, usufructuary or similar interests, leases of immovable property, timesharing interests) LOSS: Other movable property not used mainly for trade purposes other than personal-use assets (e.g. Boats 10 metres and personal use aircraft 450 kg, fiduciary, usufructuary or similar interests, leases of immovable property, timesharing interests)

150 | COMPREHENSIVE GUIDE TO THE ITR14 RETURN FOR COMPANIES

ANNEXURE F – LIST OF ALL VALID COUNTRY NAMES

151 | COMPREHENSIVE GUIDE TO THE ITR14 RETURN FOR COMPANIES

152 | COMPREHENSIVE GUIDE TO THE ITR14 RETURN FOR COMPANIES



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