Description

The request must be submitted when a person has reached retirement age and wishes to exercise benefits accrued in a retirement annuity policy.

This request may also be made if a member wishes to transfer his or her benefits under one retirement annuity fund to another retirement annuity fund.

Steps to follow

• Complete the tax deduction form and submit to SARS.
• The following minimum application information is required to process a directive application:
  • taxpayer’s surname 
  • taxpayer’s initials 
  • taxpayer’s date of birth 
  • taxpayer’s ID number or other unique number 
  • type of directive application 
  • reason for directive application 
  • physical address and postal code of the taxpayer 
  • postal address and postal code of the institution or employer 
  • annual salary of the taxpayer.
• If a tax reference number has not been supplied, state the reason for non-registration.

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. 

Legal framework

Income Tax Act, 1962 (Act 58 of 1962)

Service standard

A request for a tax directive through eFiling 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.)

Request for a Tax Deduction Directive, Form C

Contact details