Good Day

I have an issue

In 2019 tax year I had contributions to a Provident fund.

My employer at the time did the IRP501 Recon and issued a IRP5 , but without the Deduction of the provident fund contributions.

I manually input the contributions on the deductions section of the tax return under pension fund.

I have submit documentation from the fund showing a statement of monthly contributions

SARS have accept the Tax Return and issued a Assessment.


Now SARS has revised the tax return and Show a Zero Amount in the Deductions. Thus makes me owe SARS.

I Know i have Contributed to the provident fund

According to the below section I can deduct the contributions

impact of Section 11(k) on me as a taxpayer?
Any contribution by an employer to a retirement fund for the benefit of the employee will be taxed as a fringe benefit in the hands of the employee. This will be prepopulated on the ITR12 from the IRP5 submitted by the employer. Total contributions to retirement funds (Pension, Provident & RAF) are deductible but limited to 27.5% of the greater of remuneration or taxable income (excluding lump sums), capped at an annual limit of R350 000. Where an employee earns no other income, remuneration will be used calculate the deduction. Contributions in excess of the annual limits will be rolled over to future years.

I only have the contributions statement and 1 payslip that i have found

I since 2019 don't work at that company anymore and its going to be difficult to get them to fix it

1) Can I object to the SARS new Assessment ?
What would be the best wording

2) SARS reason request don't work

3) IS it best to go to SARS branch and show them the documents and explain so they can fix this ?


Kind Regards and thanks for your help in advance