What relevant material is required to request for a tax directive?

For Emigration withdrawal the Retirement Annuity Fund administrator must complete a manual Form C and the following documents must be attached to the Form C and submitted to a SARS Branch Office for consideration:

  • A copy of the IT21(a) ‘Application Form for Tax Clearance Certificate’ in respect of emigrating from SA together with the signed and bank stamped MP336, and
  • A letter (on a letterhead) from the authorised dealer confirming the emigration.
  • Where the taxpayer has reached the age of 55 years but has not yet reached the retirement age in terms of the policy contract a copy of the policy contract, together with an extract from the rules of the fund pertaining to the definition of retirement date, retirement benefit and emigration withdrawal benefit must be attached to the    Form C.

Where the emigration has already occurred the following documents must be attached to the Form C and submitted to a SARS Branch Office for consideration:

  • The member’s certificate of residency obtained from the relevant Tax Authority of the country in which the member resides; 
  • A copy of the tax clearance certificate in respect of emigrations issued by SARS, and 
  • A letter from the authorised dealer (on a letterhead) stating the, Accountholder’s name, Account number; and that the account is blocked. 
  • Where the taxpayer has reached the age of 55 years but has not yet reached the retirement age in terms of the policy contract a copy of the original policy contract, together with an extract from the rules of the fund pertaining to the definition of retirement date, retirement benefit and emigration withdrawal benefit must be submitted with the application form.
Last Updated: 01/02/2013 12:42 PM     print this page
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