Visit the national COVID-19 Online Resource and News Portal at or see SARS COVID-19 news items and tax relief measures here.

FAQ: Why is it necessary to request a directive application?

Fund administrators / insurers and employers are required in terms of paragraph 9(3) of the Fourth Schedule to the Income Tax Act to apply for a directive for any lump sum payable. SARS will prescribe the amount of employees’ tax that has to be withheld from the specific lump sum payment and subsequently paid over to SARS.

Last Updated:

Share this page on:
Share on facebook
Share on twitter
Share on linkedin
Share on email
Share on print