Description

This request must be submitted to the South African Revenue Service (SARS) in case of transfer, withdrawal, resignation, surplus apportionment payment, unclaimed benefits, definition ‘gross income' paragraph (eA) payments or transfer of a member benefit from a pension or a provident fund, or in the case where a pension fund or a provident fund is wound up.

[Top]

Steps to follow

• Complete Form B in full and submit it before paying a lump sum to the fund member.
• Provide the ID number or other identification (e.g. passport no. or work permit no.) of the member. The use of the ID number is preferred.
• Provide the member’s residential as well as postal address.
• Determine the member’s annualised income as accurately as possible. It may not be less than the average of the member’s remuneration (including allowances and fringe benefits) for the current and preceding year of assessment.
• Any stop order issued by SARS must be adhered to.

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.

[Top]

Legal framework

Income Tax Act, 1962 (Act 58 of 1962)

[Top]

Service standard

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

[Top]

Cost

The service is free.

[Top]

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.)

Request the directive online through eFiling. Alternatively download and complete Request for a Tax Deduction Directive, Form B.

[Top]

Contact details