What is an AA88?
An agent appointment is done by appointing a third party as an agent through the issuing of a Third party appointment notification (AA88) where a person holds money on behalf of the taxpayer.
What is an it88 from SARS?
This is when you owe money to SARS for prior taxes and they issue your employer with a document stating that each month money must come off your salary and be paid over to them to recover the debt. It is called a garnishee order.
How do I register for AA88 on eFiling?
AA88 function on e@syfile™ Employer Download the latest version of e@syFile™ Employer by visiting www.sars.gov.za or www.sarsefiling.co.za. A valid eFiling login name and password linked to the PAYE number, with the necessary access rights and authorisation level. You must be registered for PAYE and AA88’s on eFiling.
How do I dispute a penalty from SARS?
SARS can either ALLOW, PARTIALLY ALLOW or DISALLOW the request for remission, objection or appeal against PIT and/or CIT admin penalties. The outcome will be communicated through a dispute outcome letter, which will be viewable on eFiling if the RFR1/NOO1/NOA1 form were submitted via eFiling.
Where do I pay my SARS penalties?
Payments to SARS can be made at the following banks: Absa, FNB, Nedbank, Standard Bank and Capitec. Please quote the correct beneficiary ID and payment reference number (PRN). Top tip: Air Passenger Tax (APT) payments can only be made at Absa, Nedbank, FNB and Standard bank branches.
Why is ITA88 initiated?
The ITA88 form is the result of certain individuals having forced SARS’s hand by ignoring the process for too long. Now the appointment of employers as agents will result in outstanding tax being efficiently collected and it will encourage defaulters to get their tax affairs in order.
What is a tax directive number?
A tax directive is an instruction from SARS to an employer on how to deduct employees’ tax from certain lump sum payments which are not covered by the prescribed tax tables. The resulting tax calculation varies according to the type of tax directive being applied for.
How much is SARS penalties?
The administrative non-compliance penalty for the failure to submit a return comprises fixed amount penalties based on a taxpayer’s taxable income and can range from R250 up to R16 000 a month for each month that the non-compliance continues.
What happens if you can’t pay SARS?
SARS has the option to decline the request. Interest will accrue on any unpaid debt. If you don’t adhere to the conditions of the payment arrangement the payment agreement will be terminated and normal collection proceedings will resume.
How do I get SARS to pay me?
You must request an eSTT refund by completing Part A of the REV1600 form by emailing it to the following email address: [email protected].
How do I pay VAT to SARS?
Currently there are a number of options available to you if you want to make a payment to SARS:
- At a bank.
- Payments via eFiling.
- Payments via SARS MobiApp.
- Electronic Funds Transfer (EFT)
- At a SARS Customs branch.
- Foreign Payments.
What is a penalty assessment notice?
The penalty assessment notice (AP34) will notify the taxpayer/employer of the penalty imposed: ◆ For Income Tax, it will reflect the penalty imposed as well as outstanding returns.
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