The Bulk Income Tax Registration (ITREG) is now available for employers, who will be able to obtain Income Tax reference numbers for those employees that the South African Revenue Service (SARS) could successfully register using the last Employer Reconciliation Declaration (EMP501) submitted for the 2013 Employer Interim Reconciliation.
Bulk ITREG is performed automatically, twice a year, after the interim and annual employer reconciliation periods. When an employer submits the interim or annual EMP501, a bulk registration process for employees, who are not registered for Income Tax, is performed.
Bulk ITREG requires that the same e@syFile™ Employer database is maintained that was used for the reconciliation submission. Where a different database is used, employers will be unable to access the Income Tax reference numbers of registered employees. In this case, the system will generate a message advising that the certificates for the previous reconciliation submission cannot be found.
Full details regarding Bulk ITREG can be obtained here.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.