1. Review
Confirm registrations, outstanding returns, correspondence, deadlines and available records.
Tax compliance connected to accurate financial records
Tax returns should not be prepared in isolation from the accounting records. Orion Moon combines bookkeeping, payroll and tax information so that amounts submitted to SARS can be traced to reconciliations, certificates and supporting documents. This reduces last-minute corrections and gives the taxpayer a clearer view of upcoming liabilities.
Our tax services are tailored to individuals, provisional taxpayers, companies, owner-managed businesses and trusts. The exact scope depends on the taxpayer’s registrations, income sources, transaction history and outstanding SARS matters.
Individual income tax returns
We prepare and review ITR12 returns for salaried individuals and taxpayers with more complex income or deductions.
IRP5 and IT3(a) employment, pension and lump-sum certificates.
Medical-scheme certificates, qualifying unreimbursed expenses and ITR-DD documentation.
Retirement-annuity contribution certificates.
Local and foreign interest, dividends and investment certificates.
Travel allowances and business-travel logbooks.
Rental income, allowable expenses and supporting schedules.
Freelance, commission or other trade income.
Capital gains and losses on property, shares, unit trusts or crypto assets.
Section 18A donations and other supported deductions.
Auto-assessment reviews
An auto-assessment is based mainly on information SARS receives from third parties. We compare the assessment with the taxpayer’s actual records before it is accepted. Rental income, freelance income, capital disposals, foreign income and deductions may not be included automatically.
Compare IRP5, medical, retirement and investment certificates with SARS data.
Check personal details, banking information and tax-residency indicators.
Identify missing income or deductions.
Prepare an updated return where the auto-assessment is incomplete or incorrect.
Retain the documents supporting each change in case SARS requests verification.
Corporate income tax
Companies are generally registered for Corporate Income Tax through the CIPC and SARS interface. Orion Moon assists with tax administration and the annual ITR14 return using completed accounting records and supporting tax schedules.
Review income, expenses, assets, liabilities and shareholder or director loan accounts.
Prepare tax adjustments for non-deductible expenditure and timing differences.
Review capital allowances and asset-disposal information.
Consider assessed losses, credits and prior-year balances reflected by SARS.
Reconcile provisional-tax payments and other tax credits to the final assessment.
Prepare the ITR14 return and retain the supporting calculation.
Provisional tax and IRP6 returns
Provisional tax spreads income-tax payments across the year using estimates of full-year taxable income. We prepare first and second IRP6 calculations from current bookkeeping, forecasts, PAYE information and the SARS basic amount.
Determine whether provisional-tax obligations apply.
Estimate full-year taxable income using available management information.
Calculate the first and second provisional payments.
Review the estimate against underestimation-penalty rules.
Provide payment references and submission deadlines.
Assess whether an optional top-up payment may reduce interest exposure.
VAT registrations, returns and reconciliations
VAT work should begin with a review of the taxpayer’s registration position, taxable supplies and supporting documents. We assist with registration, periodic VAT201 returns and reconciliations where included in the agreed service.
Assess compulsory or voluntary registration requirements using current thresholds.
Prepare registration information and supporting records.
Reconcile output VAT on sales to turnover records.
Review input VAT against valid tax invoices and permitted claims.
Identify private, exempt, zero-rated or mixed-use transactions requiring special treatment.
Prepare the VAT201 return and payment information.
Respond to verification requests with indexed supporting documents.
From 1 April 2026, SARS guidance reflects increased VAT-registration thresholds. The taxpayer’s exact liability date and eligibility should still be assessed using current legislation and the facts.
Employer taxes: PAYE, UIF and SDL
Payroll and employer declarations must agree. We connect payroll reports to EMP201 declarations, payments and EMP501 reconciliations.
Monthly EMP201 preparation for PAYE, UIF and SDL.
Comparison of payroll control totals with SARS declarations and payments.
Interim and annual EMP501 reconciliations.
IRP5/IT3(a) certificate preparation and correction support.
Review of penalties, differences or rejected reconciliation items.
Trust tax support
Trust tax requires complete records of assets, income, expenses and distributions as well as supporting beneficiary information. Trustees remain responsible for the trust’s compliance.
Trust income-tax registration and registered-representative matters.
ITR12T preparation based on financial records and trustee information.
Schedules of amounts retained or distributed to beneficiaries.
Provisional-tax consideration and payment calculations.
Supporting documents for SARS verification.
Review of outstanding returns and administrative penalties.
SARS registrations and profile maintenance
Many tax delays arise because the taxpayer’s profile is not correctly configured. We assist with practical SARS administration, subject to the taxpayer providing authority and supporting documents.
Income Tax, VAT, PAYE and other applicable tax-type registrations.
Registered-representative activation or updates.
eFiling profile and tax-type access issues.
Banking, address and contact-detail updates.
Tax Compliance Status review and TCS PIN requests.
Payment allocation and statement-of-account investigations.
SARS verification and audit support
When SARS selects a return for verification, the response should match the amounts declared and be submitted in a clear, traceable format.
Review the SARS request and submission deadline.
Reconcile the requested amounts to the return and underlying records.
Prepare an indexed document pack with readable, correctly named files.
Upload supporting material through the appropriate SARS channel.
Monitor correspondence and respond to follow-up requests.
Review the resulting assessment or completion letter.
Corrections, penalties and disputes
Not every disagreement with SARS follows the same process. Depending on the issue and stage, the correct route may be a Request for Correction, Request for Remission, Notice of Objection or Notice of Appeal.
Review the assessment, penalty notice, reasons and available documents.
Confirm the applicable dispute route and deadline.
Prepare the factual explanation, calculation and supporting evidence.
Submit the request through eFiling and monitor the outcome.
Recommend specialist tax-legal support where the matter falls outside routine tax administration.
A tax practitioner cannot guarantee that SARS will allow a deduction, refund, remission or objection. Outcomes depend on the law, facts, evidence and procedural requirements.
Tax planning throughout the year
Tax planning is most useful before transactions are completed and before year-end. We use current accounting information to highlight provisional-tax exposure, VAT registration, payroll taxes, cash required for payments and records needed for planned transactions. Planning does not mean hiding income or creating artificial deductions; it means applying the available rules correctly and preparing for liabilities in advance.
Our tax-service process
2. Reconcile
Match accounting, payroll and third-party information to the amounts that must be declared.
3. Prepare
Complete the return, calculation or SARS request and explain the expected result.
4. Submit
Obtain approval, submit through the agreed channel and provide payment information.
5. Monitor
Track assessments, verifications, refunds, debt and follow-up correspondence.
6. Plan
Record future deadlines and address the accounting or process issue that caused the risk.
Frequently asked questions
Can Orion Moon access my SARS eFiling profile?
Access must be authorised and configured correctly. The taxpayer or registered representative retains important approval powers and remains responsible for accurate information.
Does submitting a tax return guarantee a refund?
No. SARS may verify the return, confirm banking details, offset debt or adjust unsupported amounts before paying a refund.
Can Orion Moon fix several outstanding tax years?
Yes. We first identify all outstanding periods and available records, then prepare a staged compliance plan. Older years may need to be completed before later balances can be confirmed.
When should I contact Orion Moon about a SARS notice?
As soon as it is received. Verification, payment and dispute notices have deadlines, and late action can limit the available remedies.