Government Connect Issue 18 (May 2024)

Employer Annual Reconciliation period

The submission period for the Employers’ Annual Reconciliation Declaration (EMP501) is 1 April to 31 May 2024. These reconciliation declarations (EMP501) should include the latest and most accurate payroll information about employees, and the tax deducted by employers covering the full tax year from 1 March 2023 to 28 February 2024.

The Employer Annual Reconciliation Declaration must be submitted by 31 May 2024, so that employee’s auto-assessments and tax returns can be prepared accurately. Submitting the EMP501 reconciliation through eFiling offers a seamless experience for Small and Medium-sized businesses. Employers with 50 or fewer employees can file up to 50 IRP5/IT3(a) certificates electronically with ease. Employers with more than 50 employees should file through e@syFile which offers a seamless experience.

Submitting the EMP501 reconciliation through eFiling offers a seamless experience for Small and Medium-sized businesses. Employers with 50 or fewer employees can electronically file up to 50 IRP5/IT3(a) certificates with ease.

Accessing the EMP501 work page on SARS eFiling allows employers to efficiently complete their tax certificates and annual reconciliation process. To save time and improve data accuracy, the Employee Tax Incentive field is automatically populated on the platform. It is important for taxpayers to be aware that attempting to submit a reconciliation already filed via e@syFile™ will result in an error message, prohibiting submission via eFiling.

For more information, watch the videos below:

Business Rescue email address

The Business Rescue email address has changed to [email protected] on 1 May 2024. Any notices relating to Business Rescue matters sent after 30 April 20204 to the old email address: [email protected] will not be acknowledged or accepted.

Dispute Resolution Enhancements for Trusts

On 20 April 2024, SARS successfully released the system enhancements to improve its efficiency and effectiveness in resolving Trust tax disputes. These enhancements will aid in providing clarity and certainty and will make it easy for taxpayers and traders to comply with their obligations.

  • The Trust dispute process was always a manual process that was done using the ADR1 and ADR2 forms (Alternative Dispute Resolution forms). The new enhancements for Trusts will entail the submission of disputes througheFiling or by visiting a SARS branch. Therefore, the current electronic functionalities for disputes, Requests for Reasons, Requests for Remission (RFR), Notices of Objection (NOO), and Notices of Appeal (NOA), now accommodate submissions by Trusts.
  • Both channels will assist taxpayers in capturing the RFR, or dispute, viaa fully guided process.
  • However, it should be noted that Trusts that submitted any of the processes mentioned above before 20 April 2024 should still conclude their dispute through the manual process.

The following guide provides useful information: GEN-PEN-05-G02 – Guide to submit a dispute via eFiling – External Guide

Reporting of Digital Fraud

If your taxpayer profile on eFiling has been compromised, you can report this to SARS via SOQS (SARS Online Query System). The enclosed guide from page 9 onwards provides information on how the digital fraud is to be reported and on the supporting documentation that is required by SARS.

GEN-GEN-51-G01 – SARS Online Query System – External Guide

Enhancements to reduce eFiling registration fraud

SARS has identified fraudulent activities where users attempt to register to use the eFiling platform. This compelled SARS to embark on an initiative aimed at curbing these illicit activities. A taxpayer is required to provide a valid email address and cell phone number to register for and utilise the eFiling service. This information will serve as the eFiling security contact details and will be used to send a one-time-pin (OTP) to authenticate the eFiler.

Should the SARS system identify that the email address or cell phone number has already been provided by an eFiler and is actively in use (maximum usage reached), an error message will be displayed on the user’s screen. The taxpayer will be required to insert alternate contact details to continue or book an appointment with the SARS Branch for assistance.

The relevant guides have been updated:

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