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News & Press: SARS operational & eFiling questions

Whether EMP501s reconciliations needed to be submitted before the year 2010

Wednesday, 29 October 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: I have been trying to apply for a tax clearance certificate from SARS and have been declined based on the fact that there are outstanding EMP501s according to the SARS system. The period being queried is from 2003 to 2007. I am not sure if the EMP501 returns were even required at that point in time. 

If I go back and check my records I am sure that SARS put in place the EMP501 recons in 2010 only, could you please advise on this and let me know if I am right or wrong. Secondly, I do not have the payroll information for the period in question any suggestions on what I can do to get past this.

A: From what we can determine (see link below) the EMP501 replaced the IRP501 from the 2008 tax year, we therefore agree that this document was not required in those periods.

On this basis we are of the view that you should submit an administrative complaint to the Call Centre and SMMO on the basis that this document was not required in those periods, an IRP501 return was rendered for those periods and that in terms of section 73A ITA the records were kept for only 5 years after the returns were submitted as required and therefore no information was retained for those periods.

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.



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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