Overview

Tax directives are a critical component of payroll administration, retirement fund processing, and tax compliance, yet they remain one of the most misunderstood areas for many practitioners. Errors in directive applications often result in rejected submissions, delayed payments, frustrated clients, and unnecessary engagements with South African Revenue Service.

This webinar is designed to demystify the tax directive process by unpacking the requirements, explaining the various directive types, and providing practical guidance on how to correctly complete and submit directives through SARS eFiling. Attendees will gain a clearer understanding of when directives are required and how to minimise common submission errors that lead to delays and rejections.

Webinar Content

This webinar will provide a practical and comprehensive overview of tax directives and their application in day-to-day tax and payroll administration. Topics covered include:

• Understanding what a tax directive is and why it is required by SARS.
• Identifying transactions and events that require a tax directive, including lump-sum withdrawals, severance benefits, retirement fund payouts, commission earners, and other directive-triggering events.
• Differentiating between the various directive types and understanding when each applies, including:
  • Lump-sum directives (IRP3(a))
  • Severance directives (IRP3(s))
  • Commission directives
  • Special directives, including hardship and court-ordered payment directives
• Step-by-step guidance on completing and submitting directives via SARS eFiling.
• Understanding required supporting documentation and correctly completing data fields to avoid submission mismatches.
• Troubleshooting common directive challenges, including rejected directives, IRP5 mismatches, incorrect fund details, and employer versus fund submission issues.
• Practical strategies and best practices to reduce errors, avoid delays, and improve submission success rates.

Competencies Development

By attending this webinar, participants will develop the ability to:

• Understand which transactions and payments require a tax directive.
• Differentiate between the various tax directive types and apply them correctly in practice.
• Accurately complete and submit tax directives using SARS eFiling.
• Identify common submission errors and implement preventative measures to reduce rejections.
• Troubleshoot directive-related issues, including data mismatches and incorrect submissions.
• Apply practical compliance strategies to improve efficiency in payroll, retirement fund, and tax administration processes.
• Strengthen technical knowledge and confidence when managing tax directive submissions and engaging with SARS.

Presenters

Carmen Westermeyer

BCom(Honours Accounting) [UND] CA(SA)

Carmen Westermeyer graduated in 2001 from the University of Natal, Durban (now UKZN), with a BCom Honours degree in Accounting and completed her articles with PwC, where she remained until 2006. She has been a member of SAICA since then.

In 2008, she started her academic career at UKZN, where she performed a number of functions, taking on the role of Academic Leader for Taxation. On leaving academia in 2013, Carmen has been providing training and consulting services to the profession. She has presented on behalf of various professional bodies, such as SAICA, FASSET, CSSA as well as providing in-house training to numerous accounting firms. The topics covered include all aspects of income tax, VAT, estate duty as well as the health levy (sugar tax). In addition, she regularly consults on tax matters as well as assisting with SARS disputes.

She is also the Chair of the SAICA Eastern Region Tax Committee, a member of the SAICA National Tax Operations Committee and is an Accounting Member of the Tax Court.

Mandy Graaf

FCIS FCIBM

Mandy completed her Chartered Secretary South African qualification whilst working for Deloitte from 1997 to 2001. In 2001 she joined a local firm of Chartered Accountants and Auditors in Pietermaritzburg. She was promoted to financial manager and headed up the accounting practice covering trusts, close corporations, small companies, partnerships, farmers and individuals. Wanting to pursue a career in tax, she left this firm in February 2014 and joined Ash, Hellberg & van Rooyen Chartered Accountants.

 During her position as Tax Manager and heading up the entire tax practice, she completed her HDip Tax and ADip Tax (Advanced Diploma in Tax Procedural Law) through Thomas Jefferson School of Law and passed both with distinction. She started running her own tax practice in September 2016 specialising in dispute resolution, trusts and SARS compliance.

CPD

Attending these webinars and the successful completion of the online assessment will secure a certificate of completion for 2 hours of Tax CPD.

Event Investment

Free for Tax Technician, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price:  R460.00
• Group booking discounts available when you register for a group.

Payments and cancellations

• All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
• Kindly note that should payment not be received 2 days after the event, legal action will be taken
• Proof of payment will be requested at registration, if payment does not reflect on Tax faculty’s bank account.
• Only written notice of cancellation will be recognized.
• Conditions:
  • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than 4 working days prior to the event a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• Tax faculty’s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.