Use a 1084 for payment and a 1098 for reversals of salary when salary records are archived ie. #5.6.12. payment of any allowance must be forwarded to tax section to update IRP 5 accumulations.
Contact your FMS section, Responsibility Manager for codes.
Original signed documents warranting payment.
Consult your supervisor and regulations pertaining to payment.
South African Revenue Service. Issued for tax exemption, lump sum payments.
One twelfth of bonus tax is recovered monthly over the tax year period - March to Feb.
Resigned before bonus pay date - results in tax refund.
Contact PERSAL Help Desk – telephone number (033) 3952025.
The tax threshold for TOGT wages is R103 per day or more than 22 hrs per week. Tax tables change annually.
At the PMG Section on the ground floor of Treasury House. Contact Mrs Sue Ponsford on (033) 8974224.
Contact your staff office.
Tax debts are set up on PERSAL and an automatic interface between PERSAL and FMS brings up the debit in tax debt account.
At a South African Revenue Service (SARS) office near you.
Tax calculated on a persons earnings is done according to the prescribed tax tables in the guidelines for employees tax - EMP 10.
In March and ends in February. Financial year runs from April to March.
Past records are kept for five years. If the request is for a certificat that is already 4 and 5 years ago, the request must hav an attached letter from South African Revenue Services. (e.g. For the period 1999 to 2003, both years 1999 and 2000 require a SARS request letter.) The Provincial Treasury Tax Section holds all certificates where the IRP5 certificat number begins with an ‘AP’ number. If this is not the case, then the relevant Staff Office of each Department must be contacted.
We do not fax as per SARS instructions.
Find out when the request was sent and check for the request on PERSAL. Inform us when it was posted or ask for another application.
Submit your enquiry in writing. An investigation will be done and a reply will be forwarded to you.
If the Department is not on BAS, a Salary Reversal is to be processed on an FMS journal, form code 1098. If the Departmen is on BAS, a BAS journal must be processed on the Bas System. In both cases a copy of the journal must be forwarded to the Tax Section for updating onto the Tax Records.
If the reason for resignation on PERSAL reads "emigration", inform the person to submit it in writing. If termination is incorrect, inform the person to contact their staff office.
This change will be done at your Department’s Personnel Section.
Contact your Staff Office who will update the details on PERSAL. Once this change has been approved and updated, a new duplicate IRP5 certificate copy can be requested. This will now reflect the new correct information.
Contact SARS.