Amusement and recreation

Description

SARS profit code 2714 (loss: 2715) classifies Amusement and recreation within main category 27 (Entertainment, Sport and Recreation). 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 2714 in the profit code field if your business is primarily engaged in amusement and recreation. If your business made a loss, use code 2715 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.