- 30 September 2021 – Tax Directives: Trade Testing Dates and Software Implementation
SARS will introduce enhancements to the Tax Directives process as indicated in the IBIR-006 Tax Directives Interface Specification Version 6.202. The Trade Testing dates are 25 October 2021 – 22 November 2021 in order to prepare for the go-live date planned for December 2021. The exact date will be communicated closer to the time. For more information, click here.
22 June 2021- Preparation for Filing Season 2021
Kindly note that in preparation for the SARS Filling Season we request ISV NOT to submit the 2021 ITR12 returns during the period of 25 June to 1 July 2021 in order to allow SARS to finalise all deployment elements for the upcoming filling period.
- 26 May 2021 – Tax Directives enhancements have been successfully implemented
On 23 April 2021, SARS implemented the IBIR-006 revision 6.105 Interface Specifications changes to the Tax Directives. The Guide to the Tax Directive functionality on eFiling has been updated with the Tax Directive functionality to request previous years’ tax directives. This guide was designed to assist Fund Administrators / Long-term Insurers / Employers / Tax Practitioners and/or Individuals with the Tax Directive administrative functions on eFiling. For more information, see the Guide to the Tax Directive functionality on eFiling.
- 29 April 2021 – Maintenance alert
ISVs please note that due to maintenance changes the Tax Directives system will not be available for the weekend of 30 April 2021. No Directive files should be submitted after 14:00 on 30 April 2021. Applications can be submitted from 3 May 2021.
26 April 2021 – Tax Directive changes:
The Guide on Tax Directive for emigration, cease to be resident and expiry of visas was updated to include the definitions of ‘provident fund’ and ‘provident preservation fund’ were amended for the annuitisation of benefits on retirement. The purpose of this guide is to provide basic information relating to the tax directive applications for emigration withdrawals and withdrawals due to the expiry of a visa. For more information, see the Guide on Tax Directive for emigration, cease to be resident and expiry of visas.
The Guide to the Tax Directive functionality on eFiling was updated with the Tax Directive functionality to request previous years’ tax directives. This guide is designed to assist Fund Administrators / Long-term Insurers / Employers / Tax Practitioners and/or Individuals with the Tax Directive administrative functions on eFiling. For more information, see the Guide to the Tax Directive functionality on eFiling.
The completion guide for IRP3(a) & IRP3(s) forms was updated with the Arbitration / CCMA Award filed and the ‘Year of assessment’ on directive and tax certificate was clarified. The purpose of this guide is to assist employers with the completion of a Tax Directive Application form to obtain a Tax Directive (IRP3) before a lump sum can be paid to an employee. In addition, the Guide to complete the tax directive application forms was updated with the Provident and Provident Preservation funds compulsory annuitisation and with the following new reasons on the tax directive application forms:
- Par (eA) Living Annuity Commutation Termination of a Trust (Form E);
- Cessation of SA Residence (Form B and Form C)
- Unclaimed death benefits (Form A&D)
The purpose of this guide is to assist Fund Administrators / Long-term Insurers and / or employers on how to complete all of the various tax directive application forms in order to obtain a tax directive (IRP3) before a lump sum benefit can be paid to a member. For more information, see the Completion guide for IRP3(a) & IRP3(s) forms.
- 16 April 2021 – Independent Software Vendors (ISVs) please note the changes stated in the Tax Directives Interface Specification (IBIR-006 Rev 6.104) will go-live on 23 April 2021. No Directive files should be submitted after 14:00 on 23 April 2021.
What are ISV’s or Interface agents?
The ISV’s software interfaces with SARS for the submission of various returns required by SARS. The ISV service was initiated as an extension of the eFiling service. The software vendors approached SARS to integrate with the eFiling service that would reduce user effort and manage the process of completing tax returns. The tax types serviced through the ISV service include:
- Annual Returns :
- PAYE returns
- Transfer Duty
- Tax Directives (Tax Directive submissions have been allowed for a number of years via an interface that allows for the bulk request of directives)
See the letter on the ISV Tax Directives file submission migration to the new SFTP solution.
How does it work?
Secure access is enabled by a unique access key for the specific product and application. After user authentication is done, the interface interaction is allowed. The user is required to be an active user on eFiling with the appropriate rights. Currently we have three categories of ISV’s:
- Tax Returns Submissions
- Transfer Duty
- Directive Requests
For Tax Directives applications the existing process will continue whereby the interface specification and External Application for Access to SARS – Electronic Interface under “Form INF001” to register for access to SARS Interface are available in the Interface Specification IBIR-006 Tax Directives. Please note that the Terms and Conditions are also applicable to Tax Directive applications.