- 5 October 2020 – [email protected] version 7.0.9 was released
- 18 September 2020 – [email protected] version 7.0.8 was released
- 11 September 2020 – [email protected] version 7.0.7 was released
- 24 June 2020 – [email protected] version 7.0.6 was released
- 16 September 2020 – Updated Guide on Third Party Appointments via eFiling: Added new functionality: Dashboard and capability to generate reports.
What is it?
- If a taxpayer has outstanding tax debts (this includes penalties), the Tax Administration Act empowers the Commissioner for the South African Revenue Service (SARS) to appoint a third party to recover money held by third parties on behalf of the taxpayer. Third parties could be an employer or a bank, etc.
- The Third Party Appointment process involves the appointment of a third party (employer, bank or any other person who has the management, custody or control of any income, monies or property of the taxpayer.) to collect any outstanding taxes including administrative penalty amounts from a taxpayer. The third party is responsible to pay the relevant amount to SARS on the taxpayer’s behalf.
- This means that if you do not respond to any of the notices or demands informing you of your outstanding tax debts, SARS may appoint your employer or any other third party who holds money on your behalf or owes you money, including salary, wages and other types of remuneration, to pay the outstanding amounts to SARS.
- Failure by a third party appointment to act may lead to that third party being held personally liable for the tax debt and can also be found guilty of an offence. If convicted, the person is subject to a fine or to imprisonment for not longer than two years.
Who is it for?
How and when should this be paid?
The following payment methods are available:
- Electronic transfer via Internet banking
- Over the counter at branches of the relevant banking institutions.
- Cheque payments may not exceed R50 000. This limit applies irrespective of the number of tax periods being paid, or should multiple cheque payments be made.
- [email protected]™ Employer.
Enhanced Payment Allocation on [email protected]™ Employer
Cancellation/finalisation of AA88s
Employers using [email protected]™ Employer are urged to validate the finalised or cancelled AA88s prior to suspending any deductions, in order to minimise the risk of fraudulent documents having been submitted.