ITR- DD : CONFIRMATION OF DIAGNOSIS OF DISABILITY

To determine eligibility of an additional medical deduction in terms of disability, an ITR-DD must be completed by a duly registered medical practitioner and produced to SARS on request.

The validation period of this form has recently been amended.

If an impairment/disability is moderate to severe and has lasted or has a prognosis of lasting more than 12 months, then it will be regarded as a person with disability as defined in section 6B(1) of the Act.

MODERATE TO SEVERE: PERMANENT

  1. a) If qualified as a person with a disability for the first time on or after 1 March 2019, this certificate will be valid for ten (10) years, provided the disability remains moderate to severe.
  2. b) If qualified as a person with a disability for the first time before 1 March 2019 and if, on 1 March 2019, the person has a valid existing ITR-DD form which expires after this date, that ITR-DD form will be valid for a further period of five (5) years following the date of expiry of that form and it is therefore not necessary to complete a new ITR-DD until date of expiry of that form, provided the disability remains moderate to severe.

MODERATE TO SEVERE: NOT PERMANENT

  1. a) If qualified as a person with a disability not of a permanent nature for the first time in the 2020 year of assessment or years of assessment prior to 2020, this certificate will be valid for the period of 1 year from 1 March 2019.
  2. b) If qualified as a person with a disability for the first time after the 2020 year of assessment, this certificate will be valid for the period of 1 year from 1 March of the year of assessment in which the duly registered medical practitioner signed the form.

Should you need further assistance contact Tracey Jones on +27 21 914 0261 or email tracey@c2mca.co.za.

Tracey Jones C2M Tax Assurance View Tracey’s LinkedIn Profile

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