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Updated Business Requirement Specification: PAYE Employer Reconciliation

Wednesday, 01 August 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

SARS has issued an updated Business Requirement Specification: PAYE Employer Reconciliation.

This document specifies the requirements for the submission of tax certificates and employer reconciliation for PAYE, SDL and UIF, for the yearly submission as well as the interim submission which became effective for the 2011 transaction year.



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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