If the client does manage to get her bank statements and employment contract, what would be the procedure to follow in trying to get the resubmission for that period done? Or is that completely off the table?
Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
Your original request was that you “think you need to request to resubmit the 2011 IT12, but since there is no IRP5 from the previous employer”. We accepted that, when the return for 2011 was requested, it also didn’t contain details that appear on the IRP5 for that year. If it did, the request to us would not have been made.
If the taxpayer couldn’t get bank statements, or was paid in cash, the process would have been to agree an assessment with SARS, but the taxpayer would then face the risk of not getting credit for the taxes withheld (and paid to SARS) by the employer. We understand that banks actually can provide the old bank statements – it may involve cost.
In any event, what the taxpayer (or tax practitioner) must do is the following:
Request a return for the 2011 year of assessment, if not previously done.
You get a blank IRP5 by entering a “1” in the wizard where they ask how many IRP5’s the taxpayer has. You then capture, as we explained in the first response, the gross remuneration, benefits, etc. as well as the employee’s tax withheld (according to the calculations done).
SARS will then assess and more likely than not, request supporting documents. You will then explain the position to SARS and provide detail of how the numbers, captured in the return, were obtained / calculated, etc.