Gqeberha, Port Elizabeth, and Nelson Mandela Bay
The city is Gqeberha, in the Nelson Mandela Bay metro. People still search Port Elizabeth and PE, and this is that page. East London is a different metro (Buffalo City). It redirects here because Eastern Cape taxpayers do not get a separate Income Tax Act — not because the two cities are the same place.
Summerstrand, Walmer, and Newton Park addresses do not change the form. A salary earned on the automotive corridor and a contractor’s invoices from a Walmer workshop can both appear on bank statements from the same household. They are still different kinds of income.
Factory payroll versus a trade’s tools
Employees on a manufacturing or assembly payroll are usually in the section 23(m) group: tools the employer provides, overalls, and the drive to the plant are not a private deduction schedule. PAYE on that salary is already a credit against the year’s tax, which is what the IRP5 is for.
An independent mechanic, electrician, or other trade in the Bay is the opposite pattern. Equipment used in that trade can be wear-and-tear under Interpretation Note 47, and stock or parts bought for customers are section 11(a) costs of the trade — if they are the trade’s costs and not a household purchase that happened to be at the same supplier. The statement cannot tell those apart without you.
A second property is rental income
Holiday or term lets around Summerstrand, and longer lets elsewhere in the metro, are rental income if you earn them. You declare the gross and claim only the expenses that belong to that letting. There is no Nelson Mandela Bay short-cut.
Buffalo City (East London, Beacon Bay, Gonubie) readers land here for the same reason: bring the IRP5 or the invoices, ignore the idea of a city-specific refund, and use the national guides linked below. Taxzi does not file the return and is not a registered tax practitioner.
Taxzi reads a bank statement and flags lines that may qualify. You confirm each one. Nothing here files a return with SARS, and Taxzi is not a registered tax practitioner.