Description

This request must be submitted to the South African Revenue Service (SARS) in case of death/ retirement due to ill health/ unclaimed benefits. A tax directive (IRP 3) is issued by the SARS to instruct the fund administrator or employer about the amount of employees’ tax to be withheld from these payments.

Steps to follow

Complete the application form and submit to SARS.

The following minimum information is required to process a directive application:

• taxpayer’s surname
• taxpayer initials
• taxpayer date of birth.

Legal framework

Income Tax Act, 1962 (Act 58 of 1962)

Service standard

An online request for a tax directive is normally approved within 48 hours.

Cost

The service is free.

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, Request for a Tax Deduction Directive, Form A&D.

Contact details