Tax Directives

9 December 2022 – The South African Revenue Service (SARS) has implemented enhancements to the Tax Directives system in line with the introduction of Par 2(2B) of the Fourth Schedule which requires that employees’ tax to be calculated and withheld at a fixed tax rate from an annuity. Read more.

The following documents have been updated:

• IT-AE-41-G04 – Guide to the Tax Directive functionality on eFiling – External Guide
• IRP3s – Application for Tax Directive Share Option – External-Form.