A taxpayer tried booking an appointment now at a SARS branch to hand in a commission directive IRP3(b) form but there isn’t an option for commission directives in the drop down list. Can we not go into the branches anymore? The contact details I have used
Author: Cecile Bothe
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
There is no need to make an appointment to request the commision directive. The functionality is available on eFiling. See extract below published on the SARS website. Enhancements to the Tax Directive functionality on eFiling The tax directive functionality on eFiling has been enhanced to allow individuals and tax practitioners to apply for a tax directive on behalf of their clients. The tax directives applications that individuals and tax practitioners may request on behalf of clients are for: • IRP 3(b) – Employee’s tax to be deducted at a fixed percentage (e.g. commission agents / personal service company / personal service trust). • IRP 3(c) – Employee’s tax to be deducted at a fixed amount (e.g. Paragraph 11 of the 4th Schedule (hardship) / assessed loss carried forward). • IRP 3(f) – Doubtful Debts 11(j)(1)(2) – Only available for tax practitioners. • IRP 3(q) – Foreign Tax Credit under paragraph of 10 of the 4th Schedule of Income Tax Act – Only available for tax practitioners. See the new Guide to the Tax Directive functionality on eFiling. Or visit the Tax Directives webpage for more info.