The full names of the person to be contacted with technical queries related to this file. The full names of the business person to be contacted with queries related to this file.
Operational Update
17
Contact Person Surname
Descriptive change:
The surname of the person to be contacted with technical queries related to this file. The surname of the business person to be contacted with queries related to this file.
Operational Update
18
Business Telephone Number 1
Descriptive change:
The primary contact telephone number for business contact person.
Include country code if not South African number (e.g. 0044 for the United Kingdom).
Operational Update
19
Business Telephone Number 2
Descriptive change:
A secondary contact telephone number for business contact person
Include country code if not South African number (e.g. 0044 for the United Kingdom).
Operational Update
20
Cell Phone Number
Descriptive change:
The cell phone number of the business contact person
Include country code if not South African number (e.g. 0044 for the United Kingdom).
Operational Update
21
Contact Email
Descriptive change:
The email address for the business contact person
Operational Update
-
Special Characters
Alphanumeric (AN) to be split between AN and ANS:
Alphanumeric (AN) - Alphabet A until Z (Upper Case and Lower Case), AND Numbers 0 to 9 and a decimal point
Alphanumeric with Space (ANS) - Alphabet A until Z (Upper Case and Lower Case), AND Numbers 0 to 9 and a decimal point, AND a space character
ebTax already caters for this
Reports
Reconciliation File Changes
No
Field Name
Change
4
File Layout Version
Version Number must = 2 3
12
Group Total
Group Total will be defaulted to 1 as this is no longer required. SARS added a duplicate file recognition capability after the initial IT3 implementation.
45
Account Holder Date of Birth
If no data available then insert “0001-01-01”.
Changes not Implemented
No
Field Name
Change
Reason for not implementing
7
Test Data Indicator
A test file with Field 7 = T will only be allowed in the test environment. A production file with Field 7 = L will only be allowed in the production environment.
The correct option must be selected by the user extracting the reconciliation file.
Submitting Entity
New Fields
The below requires operational changes to update existing Submitting Entities.
No
Field Name
Description
Required
Condition Rule
Data Type
Length Type
Length
(Min:Max)
601
Regulator Registration Number
Regulator Registration Number for Submitting Entity (e.g. Financial Sector Conduct Authority (FSCA) registration number)
O
None
FT
VAR
0:50
602
Regulator Designation
Insert the Regulator Designation e.g. FSCA
C
If Regulator Registration Number (Field 601) contains a value then this field is mandatory, else it must not be completed.
FT
VAR
0:0 – No value
1:30 – Contains a value
Changes not Implemented
No
Field Name
Change
Reason for not implementing
116
Postal Code
Field Type: ANS
ebTax already caters for this change.
109
Nature of Person
Length: 9 4:33
ebTax already caters for this change.
111
Registration number
Length:
0:15 – No condition met
1:15 – Condition met
ebTax already caters for this change.
113-115
Postal address line 2-4
Length:
0:100 – Not completed
1:100 – Completed
ebTax already caters for this change.
Account Holder Demographic Data
Field Name Update
No
Field Name
Old Value
39
Names
Account Holder First Two Names
Validation Changes
No
Field Name
New Rule
39
Account Holder Names
Allow more than two names separated by spaces.
*ebTax is yet to determine how this will impact the pre-population of demographic data across the system and how the change will be implemented.
41
Account Holder Identification Number
Mandatory
If Account Holder Identification Type is set to ‘Internal identification number’ then Account Holder Identification Number must be set to “NOIDNUMBER”.
55
Account Holder Address Details - Physical: Postal Code
Allow “0000” if code is not available
61
Account Holder Postal Code
Allow “0000” if code is not available
Field Length Changes
No
Field Name
New Length
39
Account Holder Names
1:100
49
Account Holder Address Details - Physical: Unit number
Personal particulars – All the names of the individual (excluding Surname).
41
Account Holder Identification Number
Uniquely identifies the account holder. If no Identification Number is available, then include “NOIDNUMBER” in this field.
55
Account Holder Address Details - Physical: Postal Code
Indicates the postal code of the Account Holder Physical address. Use “0000” if code is not available.
61
Account Holder Postal Code
Postal code of the Account Holder.. Use “0000” if code is not available.
New Fields
No
Field Name
Description
Required
Condition Rule
Data Type
Length Type
Length
(Min:Max)
Data Validations
46
Account Holder South African resident for tax purposes indicator
Account Holder South African resident for tax purposes indicator
C
If Account Holder Nature of Person (Field 47) = INDIVIDUAL, FOREIGN_INDIVIDUAL, or INDIVIDUAL_ESTATE, then the field is mandatory; optional for all other NoP's
A
VAR
0:1 0 – no condition met
1:1 – condition met
If one or more country of residence for tax purposes were recorded on the Account Holder record:
If RSA only then report “Y” - Yes
If RSA and other countries then report “Y” - Yes
If no RSA record then report “N” - No
If no country of residence for tax purposes was recorded for the Account Holder, then report “U” - Unknown
400
Telephone Number
Telephone number for the account holder / representative
Include country code if not South African number (e.g. 0044 for the United Kingdom).
O
None
AN
VAR
0:0 – if this field is blank
9:15 – if this field is completed
Only numeric values are allowed
No spaces are allowed
+ is not allowed
Value must not contain a decimal point
National numbers must start with 0
International numbers must start with 00
401
Cell Phone Number
Cell phone number for the account holder / representative
Include country code if not South African number (e.g. 0044 for the United Kingdom).
M
None
AN
VAR
9:15
Only numeric values are allowed
No spaces are allowed
+ is not allowed
Value must not contain a decimal point
National numbers must start with 0
International numbers must start with 00
Insert “999999999999999” if no information available.
402
Contact Email
Email for the account holder / representative.
M
None
FT
VAR
5:80
Must contain one @ sign
Must contain a domain which must be indicated with a dot (.)
If Account Holder Identification Type = 003, then Account Holder Passport Country of Issue is mandatory
Length:
2:2 – Condition met
0:0 – No condition met
ebTax already caters for this change
47
Account Holder Nature of person
Length: 9 4:33
ebTax already caters for this change
55
Account Holder Address Details - Physical: Postal Code
Field Type: ANS
ebTax already caters for this change
61
Account Holder Postal Code
Field Type: ANS
ebTax already caters for this change
Partner Demographic Data
Field Name Update
No
Field Name
Old Value
71
Names
Partner First two names
Validation Change
No
Field Name
New Rule
70
Partner Initials
If Partner Nature of Person (field 68) is INDIVIDUAL, or FOREIGN_INDIVIDUAL or INDIVIDUAL_ESTATE, then Partner Initials are mandatory
71
Partner Names
If Partner Nature of Person (field 68) is INDIVIDUAL or FOREIGN INDIVIDUAL or INDIVIDUAL_ESTATE, then Partner names are mandatory
73
Partner Identification Number
Mandatory
If Partner Identification Type is set to ‘Internal identification number’ then Partner Identification Number must be set to “NOIDNUMBER”.
84
Partner Address Details – Physical: Postal Code
Allow “0000” if code is not available
90
Partner Postal Code
Allow “0000” if code is not available
Field Length Changes
No
Field Name
New Length
71
Partner Names
1:100
78
Partner Address Details - Physical: Unit number
0:8
79
Partner Address Details - Physical: Complex
0:27
80
Partner Address Details – Physical Street Number
0:8
81
Partner Address Details – Physical: Street/Name of Farm
0:27
82
Partner Address Details – Physical: Suburb/ District
0:36
83
Partner Address Details – Physical: City/Town
0:36
86-89
Partner Postal Address Line 1-4
0:100
Help text update
No
Field
New Help Text
71
Partner Names
Personal particulars – All the names of the individual (excluding Surname).
73
Partner Identification Number
Uniquely identifies the Partner. If no Identification Number is available, then include “NOIDNUMBER” in this field.
84
Partner Address Details – Physical: Postal Code
Indicates the postal code of the Partner Physical address. Use “0000” if code is not available.
90
Partner Postal Code
Postal code of the Partner. Use “0000” if code is not available.
New Fields
No
Field Name
Description
Required
Condition Rule
Data Type
Length Type
Length
(Min:Max)
Data Validations
77
Partner South African resident for tax purposes indicator
Partner South African resident for tax purposes residence indicator
C
If Partner Nature of Persons (Field 68) is INDIVIDUAL, FOREIGN INDIVIDUAL or INDIVIDUAL_ESTATE, then Partner South African resident for tax purposes indicator is mandatory; optional for all other NoP's
A
VAR
0:1 – if no condition met
1:1 – if condition met
If one or more country of residence for tax purposes were recorded on the Account Holder record:
If RSA only then report “Y” - Yes
If RSA and other countries then report “Y” - Yes
If no RSA record then report “N” - No
If no country of residence for tax purposes was recorded for the Account Holder, then report “U” - Unknown
Changes not Implemented
No
Field Name
Change
Reason for not implementing
68
Partner Nature of Person
Length: 9 4:33
ebTax already caters for this change
74
Partner Passport Country of Issue
2:2 – if condition met
0:0 – no condition met
ebTax already caters for this change
84
Partner Address Details - Physical: Postal Code
Field Type: ANS
ebTax already caters for this change
90
Partner Postal Code
Field Type: ANS
ebTax already caters for this change
Account Holder Financial Data
Validation Change
No
Field Name
New Rule
119
Account Number
Mandatory
Allow “No Account Number” as Account Number.
99
Units sold
Mandatory
No negative values allowed
100
Base cost
Mandatory
No negative values allowed
101
Proceeds
No negative values allowed
102
Gain/Loss
No negative values allowed
103
Balance of Units
No negative values allowed
Must be greater than or equal to 0.000000 and smaller than or equal to 999999999999999.999999
104
Balance of Units Value
No negative values allowed
Field Length Changes
No
Field Name
New Length
119
Account Number
1:50
99
Units Sold
1:22
Field Type Changes
No
Field Name
New Type
119
Account Number
FT
Help Text Update
No
Field
New Help Text
119
Account Number
Transaction account number. If no Account Number available, then insert “NO ACCOUNT NUMBER”. Provide an Account Number recognisable to the Account Holder – do not include internal identifiers.
New Fields
No
Field Name
Description
Required
Condition Rule
Data Type
Length Type
Length
(Min:Max)
Data Validations
120
Account Type
Account type
Use the option “Other” for non-regular Account Type options.
M
None
N
VAR
1:2
Refer to Appendix E for valid Account Types.
IF Field 119 – Account Number = “NO ACCOUNT NUMBER”, THEN value must be Account Type = “23” – No account type, ELSE value of Account Type = “23” – No account type IS NOT ALLOWED
Account Type value must be ≠ “19“ – Tax Free Investment Account
Must not equal “20” – SARS Account
901
Sharia Indicator
Indicates if the account is classified as Sharia or not
M
None
A
FIX
1:1
“Y” – if Sharia
“N” – if not Sharia
“U” – if Unknown or not applicable
902
Joint Account
Jointly held account by more than one person
M
None
A
FIX
1:1
“Y” – if jointly held
“N” – if not jointly held
“U” – if Unknown if jointly held or not applicable
Changes not Implemented
No
Field Name
Change
Reason for not implementing
97
Income Source Code
Descriptive
no Help text carried for this field
99
Units sold
Descriptive
no Help text carried for this field
100
Base Cost
Descriptive
no Help text carried for this field
Source Codes
Code
Change
4250
Local capital gains - Profit
4251
Local capital gains - Loss
4252
Foreign capital gains - Profit
4253
Foreign capital gains - Loss
4114
Tax credit on capital gains – foreign tax credits – foreign capital gains
DevOps Support
Channel/Source
Field Length Changes
No
Field Name
New Length
16
Contact Person Name
1:100
17
Contact Person Surname
1:120
Changes not Implemented
No
Field Name
Change
Reason for not implementing
16
Contact Person Name
Descriptive change:
The full names of the person to be contacted with technical queries related to this file.The full names of the business person to be contacted with queries related to this file.Operational Update
17
Contact Person Surname
Descriptive change:
The surname of the person to be contacted with technical queries related to this file.The surname of the business person to be contacted with queries related to this file.Operational Update
18
Business Telephone Number 1
Descriptive change:
The primary contact telephone number for business contact person.
Include country code if not South African number (e.g. 0044 for the United Kingdom).
Operational Update
19
Business Telephone Number 2
Descriptive change:
A secondary contact telephone number for business contact person
Include country code if not South African number (e.g. 0044 for the United Kingdom).
Operational Update
20
Cell Phone Number
Descriptive change:
The cell phone number of the business contact person
Include country code if not South African number (e.g. 0044 for the United Kingdom).
Operational Update
21
Contact Email
Descriptive change:
The email address for the business contact person
Operational Update
Alphanumeric (AN) to be split between AN and ANS:
Reports
Reconciliation File Changes
No
Field Name
Change
4
File Layout Version
Version Number must =
2312
Group Total
Group Total will be defaulted to 1 as this is no longer required. SARS added a duplicate file recognition capability after the initial IT3 implementation.
45
Account Holder Date of Birth
If no data available then insert “0001-01-01”.
Changes not Implemented
No
Field Name
Change
Reason for not implementing
7
Test Data Indicator
A test file with Field 7 = T will only be allowed in the test environment. A production file with Field 7 = L will only be allowed in the production environment.
The correct option must be selected by the user extracting the reconciliation file.
Submitting Entity
New Fields
The below requires operational changes to update existing Submitting Entities.
No
Field Name
Description
Required
Condition Rule
Data Type
Length Type
Length
(Min:Max)
601
Regulator Registration Number
Regulator Registration Number for Submitting Entity (e.g. Financial Sector Conduct Authority (FSCA) registration number)
O
None
FT
VAR
0:50
602
Regulator Designation
Insert the Regulator Designation e.g. FSCA
C
If Regulator Registration Number (Field 601) contains a value then this field is mandatory, else it must not be completed.
FT
VAR
0:0 – No value
1:30 – Contains a value
Changes not Implemented
No
Field Name
Change
Reason for not implementing
109
Nature of Person
Length:
94:33ebTax already caters for this change.
111
Registration number
Length:
0:15 – No condition met
1:15 – Condition met
ebTax already caters for this change.
113-115
Postal address line 2-4
Length:
0:100
– Not completed1:100 – CompletedebTax already caters for this change.
Account Holder Demographic Data
Field Name Update
No
Field Name
Old Value
39
Names
Account Holder First Two Names
Validation Changes
No
Field Name
New Rule
39
Account Holder Names
Allow more than two names separated by spaces.
*ebTax is yet to determine how this will impact the pre-population of demographic data across the system and how the change will be implemented.
41
Account Holder Identification Number
55
Account Holder Address Details - Physical: Postal Code
Allow “0000” if code is not available
61
Account Holder Postal Code
Allow “0000” if code is not available
Field Length Changes
No
Field Name
New Length
39
Account Holder Names
1:100
49
Account Holder Address Details - Physical: Unit number
0:8
51
Account Holder Address Details - Physical: Street Number
0:8
52
Account Holder Address Details - Physical: Street/Name of Farm
0:27
53
Account Holder Address Details - Physical: Suburb/ District
0:36
54
Account Holder Address Details - Physical: City/Town
0:36
57-60
Account Holder Postal Address Line 1 - 4
0:100
Help Text Update
No
Field
New Help Text
39
Account Holder Names
Personal particulars – All the names of the individual (excluding Surname).
41
Account Holder Identification Number
Uniquely identifies the account holder. If no Identification Number is available, then include “NOIDNUMBER” in this field.
55
Account Holder Address Details - Physical: Postal Code
Indicates the postal code of the Account Holder Physical address. Use “0000” if code is not available.
61
Account Holder Postal Code
Postal code of the Account Holder.. Use “0000” if code is not available.
New Fields
No
Field Name
Description
Required
Condition Rule
Data Type
Length Type
Length
(Min:Max)
Data Validations
46
Account Holder South African resident for tax purposes indicator
Account Holder South African resident for tax purposes indicator
C
If Account Holder Nature of Person (Field 47) = INDIVIDUAL, FOREIGN_INDIVIDUAL, or INDIVIDUAL_ESTATE, then the field is mandatory; optional for all other NoP's
A
VAR
0:1 0 – no condition met
1:1 – condition met
If one or more country of residence for tax purposes were recorded on the Account Holder record:
If no country of residence for tax purposes was recorded for the Account Holder, then report “U” - Unknown
400
Telephone Number
Telephone number for the account holder / representative
Include country code if not South African number (e.g. 0044 for the United Kingdom).
O
None
AN
VAR
0:0 – if this field is blank
9:15 – if this field is completed
Only numeric values are allowed
No spaces are allowed
+ is not allowed
Value must not contain a decimal point
National numbers must start with 0
International numbers must start with 00
401
Cell Phone Number
Cell phone number for the account holder / representative
Include country code if not South African number (e.g. 0044 for the United Kingdom).
M
None
AN
VAR
9:15
Only numeric values are allowed
No spaces are allowed
+ is not allowed
Value must not contain a decimal point
National numbers must start with 0
International numbers must start with 00
Insert “999999999999999” if no information available.
402
Contact Email
Email for the account holder / representative.
M
None
FT
VAR
5:80
Must contain one @ sign
Must contain a domain which must be indicated with a dot (.)
Insert “[email protected]” if no information available.
Changes not Implemented
No
Field Name
Change
Reason for not implementing
42
Account Holder Passport Country of Issue
Validation:
If Account Holder Identification Type = 003, then Account Holder Passport Country of Issue is mandatory
Length:
2:2 – Condition met
0:0 – No condition met
ebTax already caters for this change
47
Account Holder Nature of person
Length:
94:33ebTax already caters for this change
Partner Demographic Data
Field Name Update
No
Field Name
Old Value
71
Names
Partner First two names
Validation Change
No
Field Name
New Rule
70
Partner Initials
If Partner Nature of Person (field 68) is INDIVIDUAL, or FOREIGN_INDIVIDUAL or INDIVIDUAL_ESTATE, then Partner Initials are mandatory
71
Partner Names
If Partner Nature of Person (field 68) is INDIVIDUAL or FOREIGN INDIVIDUAL or INDIVIDUAL_ESTATE, then Partner names are mandatory
73
Partner Identification Number
84
Partner Address Details – Physical: Postal Code
Allow “0000” if code is not available
90
Partner Postal Code
Allow “0000” if code is not available
Field Length Changes
No
Field Name
New Length
71
Partner Names
1:100
78
Partner Address Details - Physical: Unit number
0:8
80
Partner Address Details – Physical Street Number
0:8
81
Partner Address Details – Physical: Street/Name of Farm
0:27
82
Partner Address Details – Physical: Suburb/ District
0:36
83
Partner Address Details – Physical: City/Town
0:36
86-89
Partner Postal Address Line 1-4
0:100
Help text update
No
Field
New Help Text
71
Partner Names
Personal particulars – All the names of the individual (excluding Surname).
73
Partner Identification Number
Uniquely identifies the Partner. If no Identification Number is available, then include “NOIDNUMBER” in this field.
84
Partner Address Details – Physical: Postal Code
Indicates the postal code of the Partner Physical address. Use “0000” if code is not available.
90
Partner Postal Code
Postal code of the Partner. Use “0000” if code is not available.
New Fields
No
Field Name
Description
Required
Condition Rule
Data Type
Length Type
Length
(Min:Max)
Data Validations
77
Partner South African resident for tax purposes indicator
Partner South African resident for tax purposes residence indicator
C
If Partner Nature of Persons (Field 68) is INDIVIDUAL, FOREIGN INDIVIDUAL or INDIVIDUAL_ESTATE, then Partner South African resident for tax purposes indicator is mandatory; optional for all other NoP's
A
VAR
0:1 – if no condition met
1:1 – if condition met
If one or more country of residence for tax purposes were recorded on the Account Holder record:
If no country of residence for tax purposes was recorded for the Account Holder, then report “U” - Unknown
Changes not Implemented
No
Field Name
Change
Reason for not implementing
68
Partner Nature of Person
Length:
94:33ebTax already caters for this change
74
Partner Passport Country of Issue
2:2 – if condition met
0:0 – no condition met
ebTax already caters for this change
Account Holder Financial Data
Validation Change
No
Field Name
New Rule
119
Account Number
99
Units sold
100
Base cost
101
Proceeds
102
Gain/Loss
103
Balance of Units
104
Balance of Units Value
Field Length Changes
No
Field Name
New Length
119
Account Number
1:50
Field Type Changes
No
Field Name
New Type
119
Account Number
FT
Help Text Update
No
Field
New Help Text
New Fields
No
Field Name
Description
Required
Condition Rule
Data Type
Length Type
Length
(Min:Max)
Data Validations
120
Account Type
Account type
Use the option “Other” for non-regular Account Type options.
M
None
N
VAR
1:2
Refer to Appendix E for valid Account Types.
IF Field 119 – Account Number = “NO ACCOUNT NUMBER”, THEN value must be Account Type = “23” – No account type, ELSE value of Account Type = “23” – No account type IS NOT ALLOWED
Account Type value must be ≠ “19“ – Tax Free Investment Account
Must not equal “20” – SARS Account
901
Sharia Indicator
Indicates if the account is classified as Sharia or not
M
None
A
FIX
1:1
“Y” – if Sharia
“N” – if not Sharia
“U” – if Unknown or not applicable
902
Joint Account
Jointly held account by more than one person
M
None
A
FIX
1:1
“Y” – if jointly held
“N” – if not jointly held
“U” – if Unknown if jointly held or not applicable
Changes not Implemented
No
Field Name
Change
Reason for not implementing
99
Units sold
Descriptive
no Help text carried for this field
Source Codes
Code
Change
4250
Local
capitalgains - Profit4251
Local
capitalgains - Losscapitalgains - Profitcapitalgains - Losscapitalgains – foreign tax credits – foreigncapitalgains