A taxpayer received a monthly salary. No PAYE was deducted and paid over to SARS at any time during the year by the employer. The taxpayer registered for provisional tax and made 2 payments for the 2020 year of assessment. For the purposes of completing
Author: The Payroll Authors Group of South Africa
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
In order to declare income received that is not reflected on an IRP5 certificate, the client need to mark the applicable block on e-filing under the following heading: Other Taxable Receipts and Accruals (excluding amounts received / accrued as a beneficiary of a trust(s), or deemed to have accrued in terms of section7) Did you have any receipts or accruals not addressed by the previous questions but excluding amounts that you consider non-taxable? The yes block needs to be selected. This will open the wizard for the other taxable receipts, where the gross amount of the income received must be declared next to code 4214.