A few taxpayers have recently registered for PAYE. All of a sudden, they have EMP501s from February 2019 or before. Each taxpayer, owing R600,000 and above. These are small companies that makes about R200,000 per annum and were not PAYE registered at the
Author: The Payroll Authors Group of South Africa
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
In terms of the Statement of account, an EMP501 reconciliation declaration was submitted to SARS on 19 October 2020 which resulted in the debits for the period 201803 forward. The EMP501 return can only be submitted via two options, namely either e-Filing or e@syFile. Both these options requires the users login credentials for e-Filing in order to submit these returns. If the user has not submit these returns, please send a screen shot of the e@syFile report screen as well as a screen print of the EMP501 return on e=Filing showing that no EMP501’s was submitted for the 2019 tax year as well as a screen print of the EMP501 return on e=Filing.