Source Codes New Source Codes and Validations
Welcome to the SARS Tax Workshop The purpose of this presentation is merely to provide information in an easily understandable format and is intended to make the provisions of the legislation more accessible. The information therefore has no binding legal effect and the relevant legislation must be consulted in the event of any doubt as to the meaning or application of any provision.
The IRP5/IT3(a) Employers within the identified designated SEZ areas may claim ETI for employees who mainly work within the designated SEZ areas regardless of the age of the employee. SARS will apply this validation in the following manner Monthly Calculated ETI (code 7004) If the employee s age for the specified month is less than 18 or greater than or equal to 30, then this field must be zero (0.00) with the following further validation: If YoA is less than 2019, then this field MUST be zero (0.00); If YoA is equal to 2019 AND Month (code 7006) is equal to 03 through to 07 (March through to July) AND employee s age for the specified month is less than 18 or greater than/equal to 30 then this field MUST be zero (0.00); 3
The IRP5/IT3(a) Completion If YoA is equal to 2019 AND Month is equal to 08 through 02 (August through to February): If employer SEZ code (code 2083) is on SEZ list below, If employee SEZ code (code 3264) is on SEZ list below then this field MAY be greater than zero (0.00) If employer SEZ code (code 3264) is not on SEZ list below: If employee s age for the specified month is greater than/equal to 18 but less than 30 then this field MAY be greater than zero (0.00) If employee s age for the specified month is less than 18 or greater than / equal to 30 then this field MUST be zero (0.00) 4
The IRP5/IT3(a) Completion Valid SEZ codes for ETI purposes: Code COE DTP EAL MAP SLB RIB Description COEGA SEZ DUBE TRADE PORT SEZ EAST LONDON SEZ MALUTI-A-PHOFUNG SEZ SALDANHA BAY SEZ RICHARDS BAY SEZ 5
The IRP5/IT3(a) New codes to be added to the IRP5 3722/3772 Reimbursive travel allowance (PAYE); 3723/3773 Dividends not exempt; 3829/3879 Taxable Bursaries or Scholarships to a disabled person (Basic Education (PAYE)); 3830/3880 Non-Taxable Bursaries or Scholarships to a disabled person Basic Education (Excl); 3831/3881 Taxable Bursaries or Scholarship to a disabled person Further Education (PAYE); 6
The IRP5/IT3(a) Code validations 3832/3882 Non-Taxable Bursaries or Scholarships to a disabled person Further Education (Excl); 3924 Transfer on Retirement (PAYE); Directive number (code 3230) If the year of assessment is 2018 and codes 3719/3769 and/or 3720/3770, 3721/3771 and/or 3723/3773 are completed with a value, then the Directive number may be zeros. From 2019 year of assessment the Directive number MUST NOT be zeros if codes 3719/3769 and/or 3720/3770, 3721/3771 and/or 3723/3773 are completed with a value. 7
The IRP5/IT3(a) Code validations Income Received Codes 3719/3769, 3720/3770, 3721/3771, 3723/3773 are only applicable from 2018 year of assessment; Codes 3722/3772, 3723/3773, 3829/3879, 3830/3880, 3831/3881, 3832/3882, 3924 are only applicable from 2019 YoA. 8
Contact Us www.sars.gov.za SARS Contact Centre 0800 00 SARS (7277) Visit your nearest SARS branch (to locate a branch visit www.sars.gov.za) Open: Monday, Tuesday, Thursday & Friday 08:00 to 16:00; Wednesday 09:00 to 16:00
e@syfile Employer Enhancements 201808
Overview Reconciliation Process has not changed Last Season Recap Single/ Bulk Individual Income Tax Registration Employment Tax Incentive recap 201808 Enhancements FAQs Please visit the SARS website www.sars.gov.za for additional documentation and guides.
Download Page Updated
Download Page Updated
EMP501 Submission Process has not changed Import Payroll File/ Capture manual certificates Go to Declaration-Request 201808-Accept SARS Prepopulated Data-Submit recon Check status of Submission under Utilities-EMP501 status Dashboard
Single/Bulk IT Registration
Single/Bulk IT Registration
Single/Bulk IT Registration
Single/Bulk IT Registration
Single/Bulk IT Registration
Single/Bulk IT Registration
Single/Bulk IT Registration
Single/Bulk IT Registration
Single/Bulk IT Registration
Single/Bulk IT Registration
Saving ITRegiver
Single IT Registration-Directly on employee certificate
Last Season Recap:ETI screen (Before 2018 YOA)
ETI Screen (Current)
ETI Message
Error in Balancing
EMP501 - Offline
EMP 501 201 check
EMP 501 SARS/Own data- Recommendation to always select Accept Data
EMP 501 - Status
EMP 501 Pre-submit
Warning message when recon figures differ significantly from previously submitted period
Employer Screen Update
Employee Personal Information
201808 Enhancements Filing Season-17 Sept to 31 Oct 2018 Update to pop-up message when selecting a future period (reason required) Update to EMP601 features added to revive a cancelled range
Always accept e@syfile updates
If on version 6.8.3 you need to update to 6.9.1. if you are on 6.9.0 and are not experiencing any issues with ETI you can proceed in submitting on this version (i.e. 6.9.1 is not a forced version update)
Update to pop-up message when selecting a future period
Reason for submitting a future period required in order to continue
Update to EMP601 features added to revive a cancelled range
Cancelling a certificate range
Reviving cancelled certificates
Additional Economic Zones introduced Due to legislative changes an additional 6 SEZ (Special Economic Zones) were identified on which ETI may be claimed as from 01 August 2018. These 6 additions are: Coega Dube Trade Post East London Maluti-A-Phofung Saldanha Bay Richards Bay These 6 SEZ areas have been added to the E@syfile Employer application on the Employer Admin menu
Update to SEZ-Economic zones
Improved Management Mode of Submission
Director s Remuneration source code legislation related to Director s remuneration changed and income can now be indicated with general income source code, 3601.
FAQS Resubmission of older years-always use SARS current validation rules so that recon passes pre-submission validation (Full resubmission request for all certificates) Making e@syfile back-ups -The importance
Always Back Up
Declaration page greyed out- Remove Flex Close e@syfile (Screenshot for 64Bit) Local Disc C-Program Files-e@syFile Folder-Flex Files- Delete
Anti-Virus Software preventing e@syfile to install
Bitdefender anti-virus software identified to be problematic. Solution: Disable the bit defender antivirus programme and add e@syfile onto the programmes exceptions list
Error message when entering secure efiling login name and password
How to resolve The issue may be related to a Windows update for Internet Explorer. Please try the following: 1. Open Internet Explorer 2. Select Tools 3. Internet Options 4. Advance Tab at the top then click on 5. Restore Advanced Settings. A system restart may be required on some PC s. If the above does not work, follow the steps above and click on the Reset button. Then try again.
General efiling and E@syfile Questions?