Paragraph 13(1) of the 4th Schedule prescribes that an employer must furnish employees to whom remuneration is paid or has become payable and from which employees' tax in respect of a tax period was deducted, with an IRP 5 certificate within the prescribed period.
If for a valid reason no employees' tax was deducted from the remuneration paid to an employee, an IT 3(a) return must be issued to the employee instead of an IRP 5 certificate.
Paragraph 13(2) of the 4th Schedule prescribes that the employees' tax certificate must be delivered to the employee within —
- sixty (60) days after the end of the tax year or alternative period;
- fourteen (14) days after an employee has left the employer’s service;
- seven (7) days after the employer has ceased to be an employer; or
- a further period as the Commissioner under special circumstances may approve.
A separate certificate may under no circumstances be issued to the employee in respect of the same remuneration and no blank certificates may be issued.