Further to our earlier
communication to employers in this regard, we want to draw your attention to
the fact that individual taxpayers will no longer be able to make any changes
or updates to their pre-populated Employee Tax Certificate (IRP5) details when
completing their Individual Income Tax Return (ITR12) should their details not
an employer has provided incorrect employee information, the affected employee will
have to revert to the employer who will need to make changes on the IRP5
certificate and then re-submit it to SARS.
This improvement is designed to
enhance the quality and correctness of taxpayer data submitted by employers.
Please also take note of the following:
Taxpayers can add additional IRP5s but not change those filed by
Should an employer or service provider revise a taxpayer’s IRP5
data after an ITR12 has been declared and assessed, the taxpayer has the
ability to file a Request for Correction (RFC) or SARS has the ability to do a Revised
Declaration (RD) and send a revised assessment (ITA34) to the taxpayer.
more information please call the
SARS Practitioner Contact Centre on 0860 12 12 19.
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.
MINIMUM REQUIREMENTS TO REGISTER
The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.