0904
Non-ferrous metals
Profit Code
0904
Loss Code
0905
Category
09 - Basic Metal Industries
Description
SARS profit code 0904 (loss: 0905) classifies Non-ferrous metals within main category 09 (Basic Metal Industries). 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 0904 in the profit code field if your business is primarily engaged in non-ferrous metals. If your business made a loss, use code 0905 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 09
| Code | Description |
|---|---|
| 0902 | Basic iron and steel |
| 0906 | Casting of metals |