Updated EI1 Application Form To Apply for Income Tax-Exempt Status
SARS issued an improved EI1 application form for entities applying for income tax-exempt status. The updated form is designed for easier completion and aligns with the latest legal requirements.
Accountants and tax practitioners assisting exempt entities should familiarise themself with these changes to ensure timely and accurate submissions.
Entities the EI1 Form Applies To
Public Benefit Organisations (PBOs)
Recreational Clubs
Homeowners’ Associations
Membership Associations
Professional Bodies
Public Institutions, and Government (National, Provincial, or Local).
What is New on the Form
User-friendly online format enabling you to save, print, or submit as a PDF.
Enhanced guidance for correct completion.
Dedicated section for signatures and declarations by fiduciaries, removing the need for a separate EI2 form if founding documents are valid.
A new “General” section capturing Non-Profit Organisation registration details and information about persons acting in fiduciary responsibility.
Updated Guidance
SARS has also published a guide How to Complete the EI1 Application Form providing information on how to complete the form and what supporting documents are required for each exemption category.
Deadlines and Transition
Applicants are encouraged to transition to the new form immediately, although the old forms will still be accepted until 28 February 2025.
Read more in the Tax Exempt Institutions Connect Newsletter Special Edition (November 2024).
