A taxpayer is retiring at the end of this year and will thus be earning a pension. His company needs to apply for a Tax Directive but they cannot because of outstanding debt on his personal taxes. This debt relates to a Notice of Appeal for 2017 of which
Author: Cecile Bothe
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
The External Guide to Complete the Tax Directive Application Forms indicates that if a taxpayer has an arrangement for outstanding taxes or indicates the amount on the IT88L must not be withheld a letter from SARS Debt collection is required to instruct the Fund of the amount to be paid over to SARS or where debt was settled or reduced to ignore the IT88L.