Tax Technician (SA) Practice Questions - SAIT EISA Tax Technician Board Examination Exam - Tax Technician (SA) Practice Questions - SAIT EISA Tax Technician Board Examination Exam

Question 1

Under 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?

Primary Tax Rebate (directly reducing normal tax payable) 100% tax exemption on all salary income 50% rebate on commercial property rent Dividends Tax rebate of 20%

Correct Answer:

Primary Tax Rebate (directly reducing normal tax payable)

Question 2

Under South African Value-Added Tax (VAT) Act Section 23, what is the compulsory registration threshold for a business supplying taxable goods or services?

Taxable turnover exceeding R1 million in any 12-month period Taxable turnover exceeding R50 000 per month Taxable turnover exceeding R20 million Compulsory registration applies to all businesses regardless of turnover

Correct Answer:

Taxable turnover exceeding R1 million in any 12-month period

Question 3

Under South African Income Tax Act Section 12E, what progressive corporate tax rates apply to a Small Business Corporation (SBC)?

0% on first tier taxable income, progressive middle tiers, and standard corporate tax rate (27%) on taxable income exceeding statutory threshold Flat rate of 45% on all income 0% tax on all profits uncapped 50% tax on revenue

Correct Answer:

0% on first tier taxable income, progressive middle tiers, and standard corporate tax rate (27%) on taxable income exceeding statutory threshold

Question 4

Under Tax Administration Act (TAA) Section 25, by when must an individual taxpayer submit their annual Income Tax Return (ITR12) during standard Tax Season?

By the date prescribed annually by SARS Notice (typically October for non-provisional taxpayers filing online, and January for provisional taxpayers on eFiling) By 31 December automatically for all citizens Returns are filed once every 5 years Submission date is chosen voluntarily by the taxpayer

Correct Answer:

By the date prescribed annually by SARS Notice (typically October for non-provisional taxpayers filing online, and January for provisional taxpayers on eFiling)

Question 5

Under South African Income Tax Act Seventh Schedule Paragraph 7, how is the taxable fringe benefit calculated for a company car provided to an employee?

3.5% per month (or 3.25% if subject to a maintenance plan) of the determined value of the motor vehicle, less employee contributions 100% of the vehicle purchase price R500 fixed flat monthly fee 0% fringe benefit

Correct Answer:

3.5% per month (or 3.25% if subject to a maintenance plan) of the determined value of the motor vehicle, less employee contributions

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Prepare with the Tax Technician (SA) Practice Questions - SAIT EISA Tax Technician Board Examination Exam practice quiz. This question bank includes 100 questions covering section, south, african, income, and value-added. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Tax Technician (SA) Practice Questions - SAIT EISA Tax Technician Board Examination Exam

This practice set contains 100 questions from the matching question bank and focuses on section, south, african, income, and value-added. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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Tax Technician (SA) Practice Questions - SAIT EISA Tax Technician Board Examination Exam

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