Description

This request is submitted to the South African Revenue Service (SARS) when a directive for tax deduction regarding miscellaneous lump sum payments from employers (e.g. retrenchment package payments) is required.

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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 payments.
• Supply the following to assist SARS in approving your application for a tax directive:
• • application form IRP3(a)
  • your ID and tax reference number
  • your employers’ PAYE reference number.

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.

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Legal framework

Income Tax Act, 1962 (Act 58 of 1962)

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Service standard

Once approved by South African Revenue Service, confirmation will be supplied within a few days but the official tax directive could take up to four weeks.

Your request for a tax directive through eFiling is normally approved within 48 hours.

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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.)

Apply online through eFiling. Alternatively, download and complete the form, Application for tax directive: Gratuities IRP3(a).

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Contact details