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BRS: PAYE Employer Reconciliation

02 August 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

The following links are available to access the SARS web pages on which version 10 of the Business Requirement Specification: PAYE Employer Reconciliation is available:

1. PAYE page:

2. PAYE Recon page:

3. All Publications>PAYE:



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.

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