[Question] IT3(a) certificate - Director annual payment

[Roger15]

Hi there

Are old manual IT3(a)'s still accepted when completing the new 2013 IT12 returns with SARS?
I am talking about the "return of payment for work and services from which no employees tax was deducted"
The IT3(a) certificate still has the pre-populated number from the old SARS Paye issue books...

This is done as the director receives income based on past company results...so not included when completing his IRP5 from the Co.
The amount goes directly to his loan account and prov tax is paid using this+8% from the prior year.

Thanks

[Wildsniper911]

According to what I know, manual certificates are not acceptable anymore. All IRP5/IT3(a) tax certificates must be issued and submitted through SARS easyfile electronically.

I don't believe SARS will omit the IT3 if you include in the ITR12, because they will just shoot themselves in the foot.

I would say the correct way of doing this is if the company/employer resubmits the EMP501 reconciliation which will include the IT3, the IT3 will then be prepopulated on the ITR12.

[Jddt]

Hi Roger

As long as you include that income in the tax return of the individual and can support or explain the amount put it through.

The taxpayer should include all income, and this is what you have done I wouldn't worry too much.

I doubt that the company is going to pull back their EMP 501 and resubmit it - But correct that is the other way of doing it.