0326
Beer and malt
Profit Code
0326
Loss Code
0327
Category
03 - Food, Drink and Tobacco
Description
SARS profit code 0326 (loss: 0327) classifies Beer and malt within main category 03 (Food, Drink and Tobacco). This code is used on the ITR14 company income tax return to indicate your business main source of income.
How to Use
When completing the ITR14, enter code 0326 in the profit code field if your business is primarily engaged in beer and malt. If your business made a loss, use code 0327 instead.
Note: The profit code is separate from the 5-digit SIC code also required on the ITR14. See our SARS tax guide for more details.
Other Codes in Category 03
| Code | Description |
|---|---|
| 0302 | Meat processing |
| 0304 | Fish processing |
| 0306 | Fruit and vegetable processing |
| 0308 | Dairy products |
| 0310 | Vegetable and animal oils and fats |
| 0312 | Grain mill products |
| 0314 | Bakery products |
| 0316 | Sugar |
| 0318 | Cocoa, chocolate and sugar confectionery |
| 0320 | Other food products |
| 0322 | Prepared animal feeds |
| 0324 | Spirits and wine |
| 0328 | Soft drinks |
| 0330 | Tobacco products |