Recently, SARS amended and published an updated ITR-DD form. Part A of the form must now be completed by the person with the disability and parts B, C and D must be completed by the duly registered medical practitioner. In alignment with the criteria stated in the form, the medical practitioner must confirm whether the disability is moderate to severe.
Validity of a Completed and Endorsed ITR-DD Form:
If the disability is permanent and the disability remains moderate to severe:
- Ten years where the disability has occurred for the first time on or after 1 March 2019.
- Five years after the expiry date of the form, which was valid on 1 March 2019, where the disability had occurred for the first time before 1 March 2019.
If the disability is not permanent:
- One year from 1 March of each year of assessment, where the disability is not permanent.
The taxpayer can claim the AMTC in his/her annual income tax return (ITR12), however they are not required to submit the ITR-DD form with the income tax return. The form should be kept on hand should SARS request it in the event of an audit or a verification.
For more information on South African tax and social security measures, consult our Global Insight Guide to South Africa.