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Enhancements to the Tax Directive Application forms

Enhancements to the Tax Directive Application forms

26 April 2021 – 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.

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