Description
The directive request is submitted to the South African Revenue
Service (SARS) to request that a fixed amount of tax be deducted
from a taxpayer's income or annuity.
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Steps to follow
Make sure your tax affairs are in order before applying for a
tax directive. SARS will not normally issue a tax directive if you
have any outstanding tax returns or have any outstanding tax
payments.
Supply the following to assist SARS in approving your
application for a tax directive:
- application form IRP3(c)
- your ID and tax reference number
- your employers or fund administrators PAYE reference
number
- a detailed income and expenditure statement. The SARS
branch office may request proof of certain expenses before
approving the directive application
- the method used (or required) or the calculation of the tax
liability.
Once approved by SARS confirmation will be supplied within few
days but the official tax directive could take up to four
weeks.
A much easier way of applying for a tax directive is by doing it
through eFiling. Your request for a tax directive
through this service is normally approved within 48 hours if the
office does not require proof of expenses.
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Legal framework
Income Tax Act, 1962 (Act 58 of 1962)
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Service standard
It will take up to four weeks to process your
application.
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Cost
The service is free.
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Forms to complete
(Forms are provided in PDF format. To open PDF documents, you need to
have Adobe Acrobat Reader 4 or higher installed on
your computer.)
Complete and submit your application online.
Alternatively, download and complete the form, Application for tax directive: Fixed amount ,
IRP 3(c)
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Contact details |