I dont think previous employer paid tax on sisters behalf. Assistance please

[Rafael]

Hi everyone

So my sister registered to do her e-filing.
When she logged onto the e-filing, her IRP was not on the system for her.

I asked her for the IRP5 she had received from the company as I would assist her to input the information, but it was for 2013 tax year and just one month.

I told her to ask her employer for the 2014 IRP5. The employer said she would take it up with their tax person.

This was over a month ago and now every week there are new excuses.

Could it be possible that the employer never paid the tax over?

The deadline is next month,can we report the company or how do we proceed from here.

Any advice would be appreciated.

Thank you

[HR Solutions]

When did she work ? From what date to what date ?

[Rafael]

From February 2013 until June 2014.

He gave her an IRP5 just for February which was for the wrong tax year

[HR Solutions]

So he owes her an IRP5 form up to end Feb this year. (right now) and another one next year.
Just as a matter of interest - her salary ?

[HR Solutions]

Obligation of Employer to issue Employees' Tax Certificates

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.

[Mike C]

Hi Rafael - is tax shown as deducted on her paylips?

[Rafael]

So he owes her an IRP5 form up to end Feb this year. (right now) and another one next year.
Just as a matter of interest - her salary ?

Yes you are correct, her salary was R16 000

Hi Rafael - is tax shown as deducted on her paylips?

Yes, that is what I don't understand.
I am going to ask her for all her payslips, then approach the employer

[HR Solutions]

At R16000 per month you pay approx R2000 tax per month. You have to get an IRP 5

[CLIVE-TRIANGLE]

Please tread carefully with this.....

The tax amendment bill had the effect that unless the tax payer can show that he / she received the net amount on the payslip, and the net amount is after a tax deduction according to the payslip, SARS are entitled to disregard any deduction for PAYE.

In a nutshell, it means the onus is on the taxpayer to prove that he or she only received after tax remuneration.

I kid you not.