0502

Wearing apparel

Profit Code

0502

Loss Code

0503

Category

05 - Clothing and Footwear

Description

SARS profit code 0502 (loss: 0503) classifies Wearing apparel within main category 05 (Clothing and Footwear). 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 0502 in the profit code field if your business is primarily engaged in wearing apparel. If your business made a loss, use code 0503 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 05

CodeDescription
0504Fur articles
0506Knitted and crocheted apparel
0508Leather tanning
0510Luggage and handbags
0512Footwear