Enhancements to the Tax Directives system

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. You can find out more about the enhancements here.

The following documents have been updated: IT-AE-41-G04 – Guide to the Tax Directive functionality on eFiling – External Guide, access it here.  

IRP3s – Application for Tax Directive Share Option – External-Form.  You can access the form here.